
All Content


Governor Dayton’s Budget Proposal: Some Pro-Growth Provisions, but Misses the Mark on Others
The proposal includes some good reforms, including conforming to the federal full expensing provision, but also rolls back some recent positive changes.
2 min read
Facts and Figures 2018: How Does Your State Compare?
Facts and Figures is a one-stop data resource comparing the 50 states on over 40 measures of individual and corporate income taxes, sales taxes, excise taxes, property taxes, business tax climates, and more.
1 min read

Proposed Chinese Tariffs Will Raise Taxes Following a Large Tax Cut
The Trump administration’s plan to levy $60 billion in tariffs on Chinese products could negate 20 percent of the benefits of the recently adopted tax cuts.
3 min read

How an Unexpected Revenue Ruling Penalizes Capital Investment in Pennsylvania, and How Lawmakers Can Fix It
Failure to reverse this newly adverse treatment of capital investment makes it less likely that businesses will invest in Pennsylvania.
15 min read




Should Congress Act Before SCOTUS On Online Sales Taxes?
The U.S. Supreme Court is hearing a case on the constitutionality of a South Dakota law requiring internet vendors collect online sales tax, but should Congress fix the problem first?
13 min read
Inversions under the New Tax Law
The Tax Cuts and Jobs Act was meant to boost growth and deter corporate inversions. What does it mean that an Ohio company is still moving its HQ to the UK?
5 min read
Lessons from the 2002 Bush Steel Tariffs
3 min read



Correct Decision to Exempt Canada and Mexico Assures that New Tariffs Won’t Work as Planned
President Trump’s plan to impose tariffs on all steel and aluminum imports–except those from Mexico and Canada–will not work as the administration hopes. It will increase costs for businesses and raise prices for consumers.
3 min read
Tax Reform Isn’t Done
Expiring provisions, scheduled tax increases on investment, unresolved issues in the code—The Tax Cuts and Jobs Act was passed, but tax reform isn’t done yet.
37 min read