Business Tax Expenditures, Credits, and Deductions

Repealing Inflation Reduction Act’s Energy Credits Would Raise $663 Billion, JCT Projects

June 7, 2023

Why Congress Is More to Blame than IRS for $26 Billion in Refundable Tax Credit Overpayments

June 6, 2023

R&D Amortization Hurts Economic Growth, Growth Industries, and Small Businesses

June 1, 2023

Why Does the UTPR Matter?

June 1, 2023

Debt Ceiling Deal Reduces Deficits in the Short Term but Delays a More Comprehensive Budget Reckoning

May 31, 2023

Expensing of Machinery and Equipment Should Be Made Permanent

May 30, 2023

Louisiana Considers Eliminating Corporate Franchise and Inventory Taxes

May 25, 2023

The Commonwealth’s Case for Corporate Tax Reforms

May 24, 2023

Testimony: Taxes, Spending, and Addressing the U.S. Debt Crisis

May 17, 2023

How America’s Debt Problem Compares to Other Countries—and Why It Matters

May 9, 2023

The Role of Pro-Growth Tax Policy and Private Investment in the European Union’s Green Transition

May 4, 2023

New Jersey Should Take Opportunity to Make Corporate Taxes More Competitive

May 4, 2023

Fast Approaching Debt Limit Deadline and Growing Debt Demand Action

May 4, 2023

Carbon Taxes in Theory and Practice

May 2, 2023

Ranking Individual Income Taxes on the 2023 State Business Tax Climate Index

May 2, 2023

What the EU’s Carbon Border Adjustment Mechanism Means for Europe and the United States

April 26, 2023

Insights into the Tax Systems of Scandinavian Countries

April 20, 2023

What Biden’s Budget Gets Wrong about Expensing for Intangible Drilling Costs

April 19, 2023

IRS Strategic Operating Plan Shows Promise, but Concerns Remain

April 13, 2023

Tax Subsidies for R&D Expenditures in Europe

April 11, 2023