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Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

Putting A Face On America’s Tax Returns: Summary

Who really bears the burden of federal taxes? How progressive is our current tax system and what role do taxes play in the debate over income inequality?

D.C. Property Tax Proposals Should Be Mindful of Base Erosion, Target Simplicity, and Transparency

Inventory Valuation in Europe

Government Revenues, Outlays, and Deficit as a Share of GDP

New Report Shows the Burdens of Payroll and Income Taxes

The tax burden for most Americans in 2019 –67.8 percent—will come primarily from payroll taxes, not income taxes. While the income tax is progressive, with average rates rising with income, the payroll tax is regressive, with the highest average rate falling on Americans with the lowest incomes.

The TCJA Lowered Taxes for Individuals Throughout Income Groups

Reforming Rental Car Excise Taxes

The growing number of options that travelers have for rental cars, including peer-to-peer car-sharing arrangements, is an opportunity for policymakers to revisit the policy rationale for these discriminatory taxes.

Income Tax Credits Paired with Numerous Tax Increases in Wisconsin Gov. Evers’ Budget

Average Income Tends to Rise with Age

Average income tends to rise dramatically as someone ages and gains education and experience. Viewing just one year of income tax data without digging any deeper misses some crucial context.