Tax Policy Blog

Replacing the 20 Percent Corporate Rate with Rates of 21 or 22 Percent Has Real Economic Consequences

Arkansas Tax Reform: Lessons from Other Legislators

Property Taxes in Arkansas

As Arkansas considers tax reform, expanding or increasing the state’s property tax, if used to finance other tax changes, would be worth exploring.

The Tax Foundation’s 80th Anniversary

Responding to a Critique of the Taxes and Growth Model

The Health Impact of Alcohol Taxes

A proposal in the Senate tax reform bill to reduce alcohol taxes wouldn’t create the negative health consequences that some claim.

Seven Things States Should Monitor in the Federal Tax Bill

Important Differences Between the House and Senate Tax Reform Bills Heading into Conference

The House and Senate have both passed legislation that would overhaul the federal tax code. Learn about the key differences between the two bills.

Key Changes in Senate Tax Reform Bill Heading into the Vote-a-Rama

A brief summary of the most notable provisions of the Senate Tax Cuts and Jobs Act in the form in which it enters the “vote-a-rama.”

JCT’s Dynamic Score is Positive But Underestimates Economic Benefits

The Joint Committee on Taxation (JCT) dynamic scoring estimate of the Senate’s Tax Cuts and Jobs Act confirms that tax changes impact economic growth. While JCT’s estimates are positive, there is reason to believe that the tax plan would produce even greater dynamic effects than its analysis shows.

International Provisions in the Senate Tax Cuts and Jobs Act

The Senate’s version of the Tax Cuts and Jobs Act (TCJA) includes several important changes to the taxation of multinational corporations.

Visualizing the Static Impact of the Tax Cuts and Jobs Act on 25,000 Taxpayers

Senate Tax Reform Bill Restricts Choice of Which Shares to Sell First

Headlines Reporting U.S. as a “Low-Tax” Nation Overlook Our Overreliance on Economically Harmful Income Taxes

Who Gets a Tax Cut Under the Amended Senate Tax Cuts and Jobs Act?

Here’s how the individual income tax provisions of the amended Senate’s Tax Cuts and Jobs Act would impact individuals and families across the income spectrum.

Measuring the Cost of Capital and Estate Tax in the Taxes and Growth Model

NCSL May Revisit Stance Fighting State & Local Tax Deduction Repeal

The National Conference of State Legislatures may revisit a decision to reject tax reform that repeals the state and local tax deduction.

Federal Tax Reform Might Push New Jersey to Reform Tax System

New Jersey has the worst state business tax climate of the 50 states and the third highest state and local tax burden. If federal tax reform prompts New Jersey to overhaul its tax code, it’s long overdue.

Are Pass-Through Businesses Treated Fairly Under the Senate Version of the Tax Cuts and Jobs Act?

A more careful look shows that the Senate Tax Cuts and Jobs Act doesn’t put pass-through businesses at a disadvantage compared to C corporations.

Understanding JCT’s New Distributional Tables for the Senate’s Tax Cuts and Jobs Act

Much attention is being paid to distributional tables released by JCT on the Senate’s Tax Cuts and Jobs Act, but their results don’t quite seem to show what some are suggesting. While the results appears to show a tax increase for some lower-income filers, this is due to the unique nature of the individual mandate and the premium tax credits available under the Affordable Care Act.