Search

States Should Continue to Reform Taxes on Tangible Personal Property

Tangible personal property taxes increase the complexity of state and local tax codes, discriminate against taxpayers based on their capital structure, and change economic behavior by incentivizing taxpayers to modify their property ownership to avoid the tax.

Tax Expenditures Taken by Small Businesses in the Federal Tax Code

The expenditures offered to small businesses are not created equal. We review the tax expenditures small businesses rely on most.

Increasing Taxes on Capital Gains Requires Trade-offs

Kansas Invites Legal Challenge with Aggressive Remote Sales Tax Regime

An Overview of the Work Opportunity Tax Credit

Three Carbon Tax Bills Introduced in Congress

Despite Budget Standoff, North Carolina Implements Sales Tax Base Expansion

The Good and Bad about Tax Havens

Wine Taxes in Europe

Unpacking Biden’s Tax Plan for Capital Gains