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An Open Letter to Chairman Peter Roskam on Full Expensing

State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Competition

Estate and inheritance taxes reduce investment, discourage business expansion, and sometimes drive wealthy taxpayers out of state. It’s little wonder that states are under pressure to reduce or eliminate them.

Seattle Passes Municipal Income Tax; It is Almost Certainly Illegal

Refund Equality Act Would Correct Federal Filing Quirk

How Are Your State’s Roads Funded?

Should the Corporate Rate and the Pass-Through Rate Be Identical?

FreedomFest: The Road to Tax Reform – Does It Lead to Tax Cuts or Real Reform?

With Veto Override, Illinois Legislature Abandons Reform Efforts

Remarks by Scott Hodge to the Tax Fairness Conference

State and Local Sales Tax Rates, Midyear 2017