Research

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

February 24, 2021

U.S. Cross-border Tax Reform and the Cautionary Tale of GILTI

February 17, 2021

Maryland’s Digital Advertising Tax Is Unworkably Vague

February 10, 2021

State Sales Tax Breadth and Reliance, Fiscal Year 2020

February 9, 2021

The European Commission and the Taxation of the Digital Economy

February 4, 2021

Thirteen Priorities for Pro-Growth Tax Modernization in Nebraska

February 2, 2021

Latest CBO Report on Incomes and Taxes Shows that the Federal Fiscal System is Very Progressive

January 26, 2021

Consumption Tax Policies in OECD Countries

January 26, 2021

Double Taxation of Corporate Income in the United States and the OECD

January 13, 2021

How Expensing for Capital Investment Can Accelerate the Transition to a Cleaner Economy

January 12, 2021

The Drawbacks of State Taxes on Financial Transactions

January 11, 2021

State Tax Changes Effective January 1, 2021

January 5, 2021

Taxes and New York’s Fiscal Crisis: Evaluating Revenue Proposals to Close the State’s Budget Gap

December 8, 2020

Navigating the 2020 Tax Extenders in the Pandemic Economy

December 1, 2020

Cigarette Taxes and Cigarette Smuggling by State, 2018

November 24, 2020

Wireless Tax Burden Remains High Due to Federal Surcharge Increase

November 17, 2020

A Framework for the Future: Reforming the UK Tax System

October 24, 2020

Details and Analysis of President Joe Biden’s Campaign Tax Plan

October 22, 2020

2021 State Business Tax Climate Index

October 21, 2020

International Tax Competitiveness Index 2020

October 14, 2020