Short FormAmerica’s 250th: The Evolution of Excise Taxes
British taxation on the American colonies was a major catalyst for the American Revolution, but most of the tax revolts leading up to the war were in response to one tax type: excise taxes.
4 min read
Failing to Renew the USMCA Would Increase Tariff Uncertainty and Harm Americans
With nearly 2 million US jobs tied to trade with Canada and Mexico, stalling renewal — or withdrawing outright — would compound tariff uncertainty at exactly the wrong time.
6 min read
US Has Most Progressive Tax System in OECD, New Index Shows
A study from the Fraser Institute finds the US tax code is highly progressive relative to other OECD countries.
7 min read
Reform UK Proposal to Exempt Overtime from Income Tax Sounds Appealing but Is Highly Flawed
The Reform UK proposal to exempt overtime pay from income tax—framed as a “hard work bonus”—may be politically appealing, but it’s a flawed idea that undermines economic fairness, distorts labor markets, and jeopardizes tax revenues.
4 min read
Illinois’ New Social Media Tax Is a Shambles
Illinois plans to impose a complicated, legally fraught new social media tax based on a few pages of confused, contradictory, and almost laughably incomplete legislative text embedded in the new budget.
10 min read
The Real November Ballot Question: What Price Are Floridians Willing to Pay to “Save Their Homes?”
While a proposal to phase down property taxes on the primary residences of Florida homeowners may grab headlines, it risks severely undermining the competitiveness of Florida’s overall tax structure and leaving the state worse off.
7 min read
Targeting High Earners is Misguided and Will Worsen States’ Fiscal Positions
Policies that increase the tax burden on high earners makes states less competitive, increase revenue volatility, discourage investment, and risk accelerating outmigration of talent and capital. Many top-earners are already leaving high-tax states for Florida, North Carolina, and other low-tax jurisdictions.
9 min read
Don’t Blame the Messenger—the CBO—for Our Current Fiscal Problems
Publicly held debt is projected to rise to a new record high of 106 percent of GDP within the next four years and continue to rise to 120 percent by 2036 and 175 percent by 2056.
8 min read
Oregon’s Recycling and Extended Producer Responsibility Programs Experience Rocky Rollout
Oregon’s Extended Producer Responsibility program to incentivize recycling does so with a complicated and unprincipled series of regulations, including confidentially determined tax rates on various materials derived from a revenue goal.
8 min read
Illinois Proposes Fixing Alcohol Taxes by Breaking Them Again
Alcohol taxes in Illinois have been broken for decades, and the state is now considering a “fix” that moves policy in the wrong direction.
6 min read