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

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.