Tax Policy Blog

Electric Vehicles Will Have a Long-Term Impact on the Gas Tax

In the wake of the Trump administration’s infrastructure plan, it’s worth considering how the gas tax will remain viable with the rise of electric vehicles.

European Countries Push Forward on Digital Taxes Despite Pleas to Wait

Budget Deal Would Retroactively Extend Several Expired Tax Provisions

The ‘Grain Glitch’ Needs to Be Fixed

The Tax Cuts and Jobs Act tax preference for farm co-ops would distort agricultural activity and create tax planning opportunities for wealthy taxpayers.

Introducing the Tax Foundation’s Tax Reform Calculator

The Tax Foundation’s 2018 tax reform calculator shows you how the Tax Cuts and Jobs Act will impact take-home incomes, taxes owed, and more.

The U.S.’s New Ranking on the International Tax Competitiveness Index

The TCJA is projected to improve the United States’ current ranking from 30th among the 35 Organisation for Economic Co-operation and Development (OECD) countries to 25th, an improvement of five places.

Pennsylvania’s New Penalties on Investment Could Scare off Amazon, Others

While other states are working to promote growth, Pennsylvania is headed in the opposite direction with a policy that dramatically overtaxes investment.

The Capital Gains Tax is Back in Washington—and it’s Still an Income Tax

West Virginia Constitutional Amendment Would Roll Back Property Taxes on Machinery and Equipment

Governor Justice’s proposal to roll back West Virginia’s tangible personal property tax, a tax on equipment and machinery, is an opportunity improve the state’s outmoded property tax structure.

Reviewing the Credit Union Tax Exemption

President Trump Approves Tariffs on Washing Machines and Solar Cells

Tariffs on washing machines and solar cells, though designed to help U.S. manufacturing and protect consumers, will likely raise prices and distort markets.

Washington Legislature Considers B&O Tax Surcharge

Legislation introduced in Washington State correctly diagnoses the problem with the state’s B&O tax, but the proposed remedy could use some work.

New York Taxpayers Must Pay for Ill-Advised Lawsuit Seeking Tax Cuts for Wealthiest Residents

New York, New Jersey, and Connecticut are pursuing a questionable legal strategy to overturn the cap on a federal tax deduction that benefits the wealthy.

More States Considering Dubious SALT Charitable Contribution Workaround

California’s plan to circumvent the new state and local tax deduction cap is dubious, but now Illinois, Nebraska, Virginia, and Washington are considering similar plans.

Agreement to Fund Government Delays Three Health Care-Related Taxes

Massachusetts “Millionaires” Tax Would Tie Legislature’s Hands and Violate Anti-Logrolling Provision: Anderson v. Healey

Oklahoma Considering Income Tax Changes to Address Budget Shortfall

A Brief Review of Federal Infrastructure Trust Funds

A Look Ahead at Expiring Tax Provisions

Supreme Court Agrees to take South Dakota v. Wayfair Online Sales Tax Case

The U.S. Supreme Court has agreed to take South Dakota v. Wayfair Inc., which could result in a ruling that settles the years-long debate over how to apply sales taxes to online retail activity.