Research

States Respond to Strong Fiscal Health with Income Tax Reforms

July 15, 2021

Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries

July 7, 2021

State Tax Changes Taking Effect July 1, 2021

June 29, 2021

Net Operating Loss Policies in the OECD

June 23, 2021

A Global Minimum Tax and Cross-Border Investment: Risks & Solutions

June 17, 2021

Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in the OECD

May 26, 2021

Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases

May 25, 2021

A Comparison of the Tax Burden on Labor in the OECD

May 19, 2021

Taxing Capital – An International Comparison

May 11, 2021

States Consider Digital Taxes Amidst Conflicting Rationales

May 10, 2021

Location Matters 2021: The State Tax Costs of Doing Business

May 5, 2021

Effects of Proposed International Tax Changes on U.S. Multinationals

April 28, 2021

Modernizing Rental Car and Peer-to-Peer Car Sharing Taxes for a Post-Pandemic Future

April 22, 2021

Reviewing the Federal Tax Treatment of Research & Development Expenses

April 13, 2021

State Conformity to Federal Pandemic-Related Tax Provisions in CARES and ARPA

April 1, 2021

Capital Cost Recovery across the OECD

March 31, 2021

Marginal Effective Tax Rates and the 2021 UK Budget

March 23, 2021

Four Questions Treasury Must Answer About the State Tax Cut Prohibition in the American Rescue Plan Act

March 18, 2021

Tax Subsidies for R&D Spending and Patent Boxes in OECD Countries

March 17, 2021

Evaluating Mississippi’s Plan to Phase Out the Individual Income Tax

March 1, 2021