Our experts provide leading tax policy research, analysis, and commentary of the latest state tax trends, including state income tax reform and relief, property tax relief, reforms related to remote work, and various emerging excise taxes.
Lawmakers can constrain the growth of property taxes without creating new problems. But the details matter.
Millions of Americans, along with significant amounts of income and economic activity, are moving from high-tax states to those with more competitive tax systems and lower overall costs of living.
8 min read
The past four years have brought significant focus on state income tax reform and relief, and with that, something of a flat tax revolution.
11 min read
Gas tax revenues have decoupled from road expenses and have been unable to support road funding in recent years. As such, states nationwide are exploring ways to supplement or replace gas tax revenues.
8 min read
The trend of tax exemptions on tips, overtime, and bonuses may sound like a win for workers, but it is a shortsighted fix with long-term drawbacks.
11 min read
As a rule, an individual’s income can be taxed both by the state in which the taxpayer resides and by the state in which the taxpayer’s income is earned.
52 min read
States are unprepared for the ongoing shift to remote and flexible work arrangements, or for the industries and activities of today, to say nothing of tomorrow. In some states, moreover, existing tax provisions exacerbate the impact of high inflation and contribute to the supply chain crisis.
40 min read
The sales tax is the second-largest source of state tax revenue and an important source of local tax revenue, but decades of base erosion threaten the tax’s share of overall revenue and have prompted years of countervailing rate increases.
72 min read
Tax policy experts provide the latest details and analysis of the 2026 Billionaire Tax Act, a California ballot initiative that would impose a one-time tax of 5 percent on the net worth of the state’s billionaires.
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