Individual and Consumption Taxes

New IRS Distributional Data on the Federal Individual Income Tax

Congress Considers a Tax Increase on Vapers and Smokers

The Home Mortgage Interest Deduction

Booker’s Plan to Eliminate Step-up in Basis and Expand the Estate Tax

Marijuana Revenues Could Take a Hit

Senator Sanders Proposes a Tax on “Extreme” Wealth

JCT Report Shows Capital Gains are Sensitive to Taxation

Measuring the Value of Deferral in Capital Gains Tax Proposals

Vaping Taxes Should Be Carefully Designed

How Many Taxpayers Itemize Under Current Law?

Evaluating Senator Wyden’s “Mark-to-Market” Capital Gains Tax

What is the Real Value of $100 in Metropolitan Areas?

States Should Continue to Reform Taxes on Tangible Personal Property

Increasing Taxes on Capital Gains Requires Trade-offs

Three Carbon Tax Bills Introduced in Congress

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