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

North Carolina Continues its Successful Tax Reforms

The Jobs and Wage Effects of a Corporate Rate Cut

Corporate tax reform done right is key to growing the economy, boosting real family incomes, and making the U.S. a better place in which to do business.

Could a Payroll Tax Work for Alaska?

How the State and Local Tax Deduction Influences State Tax Policy

The state and local tax deduction isn’t just a costly federal subsidy. It also skews state and local tax policy decisions.

Examining Different Assumptions About the Republican Framework’s Impact on Lower Middle-Income Households

The broad conclusion here is that, in drafting the Republican Framework, lawmakers have left themselves with at least one significant lever for delivering middle class tax relief: the child tax credit.

These Are All the 2017 Tax Proposals in Seattle

France Seeks to Overhaul Taxes and Unemployment Insurance

What Could a Partial Repeal of the State and Local Tax Deduction Look Like?

A cap on the state and local deduction would limit tax increases for high-income taxpayers but also raise about one-quarter the revenue as full repeal.

Options for Improving Cost Recovery for Structures

If lawmakers are looking to maximize the positive economic effects from a tax bill, then improving tax depreciation for structures should probably be part of the conversation. Here are a few options.

What Would the “Big Six” Framework Mean for Lower-Middle Income Households?

Based on the details we have, the Big Six tax plan would lower taxes on the bottom 80% of taxpayers, and raise the tax burden on the top 20% of taxpayers.