Individual and Consumption Taxes

When Marriage Doesn’t Pay: Analysis and Options for Addressing Marriage and Second-Earner Penalties

Latest Data Shows That the Tax Cuts and Jobs Act Did Not Dampen Charitable Giving

A Road Map to Recreational Marijuana Taxation

Watch: Economic Recovery After Coronavirus

HEROES Act Dependent Expansions Come with Major Drawbacks

HEROES Act Temporarily Increases Dependent Credit Generosity

HEROES Act First Bid to Provide Phase 4 Relief for Businesses and Individuals

Watch: Coronavirus: A Path to Economic Recovery

Treasury Audit Highlights the Need for Clearer Eligibility Guidelines for the EITC

Details and Analysis of Former Vice President Biden’s Tax Proposals

Watch: State Tax Policy and COVID-19

New Guidance on State Aid Under the CARES Act

Keeping it Simple: Approaching the Next Stage of Coronavirus Tax Policy

Tax Policy After Coronavirus: Clearing a Path to Economic Recovery

The Child Tax Credit: Primer

Trade-offs of Delaying Tax Filing and Instituting a Payroll Tax Holiday on Businesses and Individuals

Watch: Tax Foundation Experts Discuss Short-term Coronavirus Relief Packages

A Good Excise Tax

FAQ on Federal Coronavirus Relief Law (CARES Act)

State and Local Funding Totals Under the CARES Act