Search

Washington’s Vapor Tax Proposal Would Discourage Alternatives to Smoking

Oregon’s Proposed Gross Receipts Tax Is More Damaging Than Proposed Value-Added Tax

How Much Does Your State Collect in Property Taxes Per Capita?

Testimony: Temporary Policy in the Federal Tax Code

Tax policy can increase the size of the economy by having a positive impact on the incentives to work and invest. However, when tax policy is temporary or retroactive, these positive effects are muted, and policies do not effectively incentivize the intended activity.

How Do Transfers and Progressive Taxes Affect the Distribution of Income?

Federal tax rates vary by income group and tax source. The federal tax system redistributes income from high- and low-income taxpayers.

Hollywood Entertainers of Yore Dodged Higher Income Tax Rates

Who Wants to Tax a Millionaire? The State of New Jersey

Rhode Island Entity-Level Tax Proposal Raises Legal and Practical Concerns

Analysis of the “SALT Act”

Lawmakers recently introduced a bill to repeal the $10,000 cap on the state and local deduction (SALT) and raise the top tax rate on ordinary income from 37 percent to 39.6 percent.

France’s Digital Services Tax: Facts and Analysis