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The Alternative Minimum Tax Still Burdens Taxpayers with Compliance Costs

Although Congress intended the AMT to be a tax on wealthy taxpayers, for much of its history it has subjected middle-income taxpayers in high-tax states to heavy compliance burdens. TCJA reforms that have increased the AMT’s exemption and exemption phaseout threshold will shield some taxpayers from the AMT through 2025, but the number of taxpayers impacted will increase in 2026 when the TCJA’s individual income tax reforms expire.

Real Property Taxes in Europe, 2019

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

Austria Makes Mid-Stream Adjustment on Digital Tax Efforts

Hawaii Could GET More Than It Bargained for with Sales Tax Increase

Tax Policy and Entrepreneurship: A Framework for Analysis

A key element of America’s dynamism problem is a drop in entrepreneurship. Removing tax barriers for entrepreneurs would improve America’s dynamism while making America’s tax code more neutral, efficient, and simple for all taxpayers.

Texas Explores Remote Sales Tax Simplification Option

Capital Cost Recovery across the OECD, 2019

Capital cost recovery, though often overlooked, can have a significant impact on investment decisions—with far-reaching economic consequences.

Florida Should Reevaluate a Proposal to Extend Rental Car Excise Taxes onto Peer-to-Peer Car Shares

On Gas Taxes, Kentucky Kicks the Can Down the Road