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Five Implications of Retaining the Property Tax Deduction Under Federal Tax Reform

To achieve meaningful tax reform, Congress will require significant base-broadeners. Saving the property tax deduction makes the math more difficult, but still leaves clear paths forward.

North Carolina Continues its Successful Tax Reforms

Ranking Corporate Taxes on the 2018 State Business Tax Climate Index

The Jobs and Wage Effects of a Corporate Rate Cut

Corporate tax reform done right is key to growing the economy, boosting real family incomes, and making the U.S. a better place in which to do business.

There Is More Than Meets the Eye When Analyzing the UK’s Corporate Tax Cut

When taking a closer look at the UK’s recent corporate tax reform experiment, it becomes clear that there was significantly more at work than just a simple rate cut. Increasing the effective marginal tax rate on new investments could have had a negative effect on wages, potentially offsetting the positive effects from the corporate rate cut.

Labor Bears Much of the Cost of the Corporate Tax

Recent empirical evidence shows that workers bear upwards of 70 percent of the corporate income tax burden, much more than popular tax models claim, which make errors in how they account for super-normal returns and the openness of our economy.

Sales Tax Base Broadening: Right-Sizing a State Sales Tax

Due in part to historical accident and also to the proliferation of exemptions, the effectiveness of the state sales tax continues to erode. The median state sales tax, which should apply to all personal consumption, is nonly applied to 23 percent of personal consumption.

Sales Tax Rates in Major Cities, Midyear 2017

Could a Payroll Tax Work for Alaska?

How the State and Local Tax Deduction Influences State Tax Policy

The state and local tax deduction isn’t just a costly federal subsidy. It also skews state and local tax policy decisions.