All Latest Work

Colorado Proposition CC: Will Voters Part with Their TABOR Refunds?

Retail Glitch Awaits Congressional Fix

Comparing Europe’s Tax Systems: Corporate Taxes

Next Steps from the OECD on BEPS 2.0

The continuation of this work is important, but the OECD and policymakers around the world should carefully consider whether these proposals will lead to more certainty, or if they will undermine that goal by simply be a step toward more unilateralism. The impact on cross-border investment will also be a critical issue to consider, and the ongoing impact assessment by the OECD is an important part of the work.

Does Your State Have a Corporate Alternative Minimum Tax?

Better than the Rest

Colorado Voters to Consider Sports Betting

Confusion Reigns as Kansas Revenue Department, Attorney General Dispute the State’s New Online Sales Tax Regime

Legislation Introduced to Cancel R&D Amortization

Canceling the amortization of research and development costs would reduce federal revenue, but policymakers have a variety of options to offset the costs.

International Tax Competitiveness Index 2019

Our International Index compares OECD countries on over 40 variables that measure how well each country’s tax system promotes sustainable economic growth and investment.

Wisconsin Should Consider Using Some of its Surplus Revenue for Expensing Reform

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

Removing step-up in basis would encourage taxpayers to realize capital gains and it would plug a hole in the current income tax, while increasing federal revenue. Combined, however, with the estate tax, this would result in a significant tax burden on certain saving by requiring both the appreciation in and total value of transferred property to be taxed at death

Marijuana Revenues Could Take a Hit

Recent Changes in Dividend Tax Rates in Europe

Senator Sanders Proposes a Tax on “Extreme” Wealth

Bernie Sanders recently became the second major Democratic presidential candidate to propose a wealth tax.

JCT Report Shows Capital Gains are Sensitive to Taxation

JCT’s report on capital gains elasticities reminds us that capital gains realizations, at least under a tax system that allows deferral, are sensitive to tax rates. Moving to mark-to-market taxation of all capital gains would remove this sensitivity by taxing capital gains annually.

Measuring the Value of Deferral in Capital Gains Tax Proposals

Does Your State Have an Individual Alternative Minimum Tax?

Senator Bennet’s Plan to Expand the EITC

Recent Changes in Top Personal Income Tax Rates in Europe