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New Report Shows the Burdens of Payroll and Income Taxes
The tax burden for most Americans in 2019 –67.8 percent—will come primarily from payroll taxes, not income taxes. While the income tax is progressive, with average rates rising with income, the payroll tax is regressive, with the highest average rate falling on Americans with the lowest incomes.
4 min read
Reforming Rental Car Excise Taxes
The growing number of options that travelers have for rental cars, including peer-to-peer car-sharing arrangements, is an opportunity for policymakers to revisit the policy rationale for these discriminatory taxes.
26 min read
Average Income Tends to Rise with Age
Average income tends to rise dramatically as someone ages and gains education and experience. Viewing just one year of income tax data without digging any deeper misses some crucial context.
2 min read
Tax Treatment of Worker Training
15 min read
Complexity of the VAT in Europe
2 min read
Increasing Individual Income Tax Rates Would Impact a Majority of US Businesses
Since most U.S. businesses are pass-through businesses, such as partnerships, S corporations, LLCs, and sole proprietorships, changes to the individual income tax, especially to top marginal rates, can affect a business’s incentives to invest, hire, and produce.
4 min read
Facts and Figures 2019: How Does Your State Compare?
Our updated 2019 edition of Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
1 min read
Maine’s Water Extraction Tax Proposal Is Poor Tax Policy
Taxing the extraction of water does not make sense as an excise tax and does not make sense as a mechanism to finance rural broadband and public education.
4 min read
Corporate Tax Reform Comes to Arkansas
Arkansas’s Senate Bill 576 would overhaul the state’s corporate income tax code and dramatically increase its competitiveness from 46th to 44th nationally.
3 min read
A Growing Percentage of Americans Have Zero Income Tax Liability
From 1986 to 2016, the top 1 percent’s share of income taxes rose from 25.8 percent to 37.3 percent, while the bottom 90 percent’s share fell from 45.3 percent to 30.5 percent.
4 min read