Individual and Consumption Taxes

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

Comparing Wealth Taxation and Income Taxes

Comparing Capital Gains Tax Proposals by 2020 Presidential Candidates

Why the Medical Device Tax Should Be Repealed

Ohio Residents Just Abolished Two Villages Over Tax Increases

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

Illustrating Senator Warren’s Taxes on Capital Income

2020 Tax Brackets

Proponents of Wealth Taxation Must Consider its Impact on Innovation

An Analysis of the Economic, Revenue, and Distributional Effects of the Proposed Millionaire’s Surtax

Reviewing the Deadweight Loss Effects of High Tax Rates