Individual and Consumption Taxes

Unpacking Biden’s Tax Plan for Capital Gains

The Proper Role of Excise Taxes

Improper Payments and EITC Reform

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

Tax Treatment of Transportation Fringe Benefits

A Preliminary Look at 2018 Tax Data

While Likely to be Repealed, the “Cadillac Tax” Would Control Health Care Costs

How Much Turnover Is There Among the Richest Americans?

An Overview of the New Markets Tax Credit

Fireworks Sales Spark an Explosion of Taxes and Fees

Beto O’Rourke’s War Tax Is a New Approach

Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households

The Regressivity of Deductions

Are Opportunity Zones Working as Intended?

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

The “Cadillac” Tax and the Income Tax Exclusion for Employer-Sponsored Insurance

Simplifying Complex Income Tax Deduction Rules Would Benefit Short-Term Rental Arrangements

The Unintended Consequences of Senator Booker’s “Renters Credit”

Measuring Opportunity Zone Success

Business in America