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A Gross Receipts Tax Would Not Right-Size the Tax Base in Oregon

North Carolina Judge Strikes Down Income Tax Cap Constitutional Amendment

The Case for Universal Savings Accounts

Governor Evers Vetoes Wisconsin Standard Deduction Tax Relief Bill

Top Personal Income Tax Rates in Europe, 2019

State and Local Individual Income Tax Collections Per Capita

Evaluating Education Tax Provisions

Research shows that the current menu of education-related tax benefits is not effectively promoting affordability or the decision to attend college. Lawmakers wishing to provide education assistance should reconsider whether the tax code is the best tool to achieve that goal.

Opportunity Zone Rules Hike Concerns Over Tax Breaks for NFL Stadiums

Opportunities for Pro-Growth Tax Reform in Austria

Austria needs to pursue comprehensive business and individual tax reform if it wants to remain competitive. Our new guide explores several ways the Austrian government can achieve a simpler, more pro-growth tax code.

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It