Research

Details and Analysis of President Biden’s Fiscal Year 2024 Budget Proposal

March 23, 2023

Local Income Taxes: A Primer

February 23, 2023

Details and Analysis of a Tax Reform Plan for Growth and Opportunity

February 14, 2023

VAT Expansion and Labor Tax Cuts

January 10, 2023

State Tax Changes Taking Effect January 1, 2023

December 22, 2022

Bonus Depreciation and New Corporate Investment in 2018

December 21, 2022

Excise Taxes and Fees on Wireless Services Increase Again in 2022

December 20, 2022

The Efficiency of State Administration of Local Taxes

December 13, 2022

Cigarette Taxes and Cigarette Smuggling by State, 2020

December 6, 2022

Carbon Taxes, Trade, and American Competitiveness

November 3, 2022

Details and Analysis of Canceling the Scheduled Business Tax Increases in Tax Cuts and Jobs Act

November 1, 2022

Permanent 100 Percent Bonus Depreciation Even More Important When Inflation Is Elevated

October 27, 2022

2023 State Business Tax Climate Index

October 25, 2022

International Tax Competitiveness Index 2022

October 17, 2022

Understanding the Tax Treatment of Inventory: The Role of LIFO

October 12, 2022

Economic Implications of an Alaska Income Tax or Its Alternatives

October 4, 2022

After the UK Super-Deduction: Assessing Proposals for the Reform of Capital Allowances

September 21, 2022

How the Section 232 Tariffs on Steel and Aluminum Harmed the Economy

September 20, 2022

Massachusetts’ Graduated Income Tax Amendment Threatens the Commonwealth’s Economic Transformation

September 13, 2022

The Economic, Revenue, and Distributional Effects of Permanent 100 Percent Bonus Depreciation

August 30, 2022