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BEPS Measures and Real Economic Activities

To What Extent Does Your State Rely on Individual Income Taxes?

Education Provisions, Worker Training, and Human Capital: Making Sense of the Tax Code’s Treatment of Education

Measuring Opportunity Zone Success

Business in America

Who are the workers, consumers, and shareholders who interact with businesses in the U.S.? What forms do these businesses take? How do business taxes impact people’s lives? It is essential we answer these questions in order to design a business tax system that is simple, efficient, and enables economic progress.

America’s Gas Tax Falls Further Behind OECD Peers When Controlling for Exchange Rates

Not All Tax Expenditures Are Equal

The debate in Washington, D.C. often centers around tax expenditures, so-called corporate loopholes, in the tax code. But not all tax expenditures are created equal. Some represent neutral tax treatment and should be left alone, while others are distortionary and should be repealed. Understanding what a tax expenditure represents is essential for understanding how our tax code works for both businesses and individuals.

What’s Going on With the Kiddie Tax?

The U.S. Tax Burden on Labor, 2019

Tax Burden on Labor in Europe, 2019