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Here’s What GDP Actually Tells Us
4 min readPost-Wayfair Options for States
What is included in the “Wayfair checklist,” what policy choices do legislators have to make their state compliant, and, ultimately, how prepared is each state to start requiring that online retailers collect sales tax?
42 min read
Proposed Corporate Rate Hike Would Damage Economic Output
Raising the corporate tax rate would reduce economic growth and lead to a smaller capital stock, lower wage growth, and reduced employment.
2 min read
Prioritizing Tax Reform in Arkansas
1 min read
What to Expect from IRS Guidance on SALT Deduction Cap Workarounds
While a few are hoping for a different outcome, most observers expect the IRS to disallow these new, intentional SALT workarounds that have been adopted by New York and a handful of other states.
7 min read
Reviewing Different Methods of Calculating Tax Compliance Costs
Tax compliance creates real costs, which can be calculated. Each method provides unique illustrations of the cost of complying with U.S. tax code.
11 min readResponding to the NYT’s Stock Buybacks Analysis
The increase in stock buybacks isn’t surprising nor a sign that the Tax Cuts and Jobs Act won’t increase domestic investment.
2 min read
Real Value of $100 by State, 2018
4 min read
Lowering the Corporate Income Tax Rate Benefits Old and New Capital
Cutting the corporate tax rate improves the United States’ international tax competitiveness, incentives new investment and benefits both old & new capital.
3 min read
State Tax Implications of Federal Tax Reform in Virginia
Virginia has an opportunity to improve its tax competitiveness following the Tax Cuts and Jobs Act. Inaction will result in higher taxes.
14 min read
The Benefits of Cutting the Corporate Income Tax Rate
The Tax Cuts and Jobs Act reduced the corporate income tax rate from the highest statutory rate in the developed world to a more globally competitive 21 percent.
13 min read
Gas Taxes by State, 2018
2 min read
The Tax Cuts and Jobs Act Simplified the Tax Filing Process for Millions of Households
The newly expanded standard deduction will reduce the time taxpayers spend working on Form 1040 by 4 to 7 percent, translating into $3.1 to $5.4 billion saved annually.
15 min read
What the Main Criticisms of Stock Buybacks Get Wrong
Stock buybacks are a clearly visible phenomenon, but most critics point out the initial action, the buyback, and ignore the greater context.
3 min read