Individual and Consumption Taxes

Analysis of the Economic, Revenue, and Distributional Effects of Repealing Step-up in Basis

Insights into the Tax Systems of Scandinavian Countries

Recent Study on Financial Transaction Taxes Understates their Economic Harm

Bloomberg’s Financial Transaction Tax (FTT) Proposal Revives Bad Policy

Marginal Tax Rates on Labor Income in the U.S. After the Tax Cuts and Jobs Act

Banning Flavored Tobacco Could Have Unintended Consequences

Analysis of Democratic Presidential Candidate Payroll Tax Proposals

Overview of Democratic Presidential Candidate Michael Bloomberg’s Tax Plan

Analysis of Sen. Warren and Sen. Sanders’ Wealth Tax Plans

The Impact of a Financial Transaction Tax

Looking Back on Taxation of Capital Gains

Taxing Nicotine Products: A Primer

Gig Economy Workers Get Boost from New IRS Dedicated Tax Center

Reviewing the Tax Changes in Senator Bennet’s Real Deal

As Tax Filing Season Begins, Taxpayers Prepare for 2020 Federal Tax Changes

Policymakers Should Not Resuscitate the Medical Device Tax

Analysis of the Restoring Tax Fairness for States and Localities Act

Evaluating Mark-to-Market Taxation of Capital Gains

Biden’s Minimum Book Income Tax Proposal Would Create Needless Complexity

Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages