Evaluating U.S. Tax Reform Options & Trade-Offs

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.

The House Takes a Big Step Forward on Tax Reform

The House of Representatives passed the Tax Cuts and Jobs Act by a vote of 227-205. Here is a summary of the major provisions in the final package.