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Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in the OECD and Select EU Countries

Tax-preferred private retirement accounts often have complex rules and limitations. Universal savings accounts could be a simpler alternative—or addition—to many countries’ current system of private retirement savings accounts.

IRET Archives: The Institute for Research on the Economics of Taxation

Annual State-Local Tax Burden Ranking FY 2011

McCain’s Health Credit: The Intersection of Health Policy and Tax Policy

Minnesota Governor Proposes Poorly-Designed Tax “Reform”

Defending the “Indefensible”

Protecting Taxpayers From Discriminatory Taxes at the U.S. Supreme Court: CSX Transportation, Inc. v. State Board of Equalization of Georgia

Sales Tax Complexity: Valentine’s Day Edition

Are Lawmakers Forgetting the Benefit Principle of Public Finance?

Arizona Proposition 208 Threatens Arizona’s Status as a Destination for Interstate Migration

Significantly raising the income tax through Proposition 208 will only serve to make Arizona less competitive, especially at a time when individuals and small businesses are already struggling. If Arizona is looking for a long-term way to increase education funding, it would do well to avoid overburdening struggling taxpayers and look toward more broad-based, stable sources of revenue.