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Wyoming’s Proposed Corporate Tax is More Burdensome Than It Appears

GILTI Minds: Why Some States Want to Tax International Income—And Why They Shouldn’t

The new federal tax on Global Intangible Low-Taxed Income (GILTI) is something of a misnomer: it’s certainly global and it’s definitely income, but the rest of it is, at best, an approximation. It’s not exclusively levied on low-taxed income, nor just on the economic returns from intangible property. So what is GILTI, why might states tax it, and what’s the problem with that?

Toward a State of Conformity: State Tax Codes a Year After Federal Tax Reform

States incorporate provisions of the federal tax code into their own codes in varying degrees, meaning that federal tax reform has implications for state revenue beyond any broader economic effects of tax reform.

States are Betting on Revenue from Sports Betting This Year

Unclear if Warren’s Wealth Tax Proposal is Constitutional

There is a chance that Senator Warren’s proposed wealth tax would be found unconstitutional, but opinions are mixed and the precedents go both ways.

Sen. Warren’s Wealth Tax Is Problematic

Sen. Elizabeth Warren recently proposed a wealth tax on high-net-worth individuals, a type of tax that is poorly targeted, difficult to administer, and raises constitutional questions.

States Should be Wary of ITEP Marijuana Tax Policy

How High Are State and Local Tax Collections in Your State?

Spotify Mixes Up Tax Notices to D.C. and Iowa Subscribers

Higher Corporate Tax Revenues Globally Despite Lower Tax Rates