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Comments on Today’s Joint Statement on Tax Reform

Testimony: The Role of Congress in State Taxation

Sales Tax Holidays by State, 2017

Sales tax holidays have enjoyed political success, but rather than providing a valuable tax cut or a boost to the economy, they impose serious costs on consumers and businesses without providing offsetting benefits.

Five Ideas for Simplifying the Individual Tax Code

Hawaii Hikes Income Taxes to Pay for Earned Income Credit

Oregon’s New Bike Tax and the Future of Transportation Taxes

If Retained, R&D Tax Credit Should Be Reformed

How High Are Individual Income Tax Collections in Your State?

An Open Letter to Chairman Peter Roskam on Full Expensing

State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Competition

Estate and inheritance taxes reduce investment, discourage business expansion, and sometimes drive wealthy taxpayers out of state. It’s little wonder that states are under pressure to reduce or eliminate them.