Are Sugar-Sweetened Beverage Taxes Regressive? Evidence from Household Retail Purchases
Soda taxes are proposed with the promise to improve public health outcomes, but they come with equity concerns because of their regressive nature.
23 min readSoda taxes are proposed with the promise to improve public health outcomes, but they come with equity concerns because of their regressive nature.
23 min readDue to a legislative oversight, the Tax Cuts and Jobs Act excluded the category of qualified improvement property investment from 100 percent bonus depreciation.
12 min readChanges to the way we tax long-term savings could remove the excess tax burden on saving and investment, helping individuals to better provide for their financial future.
15 min readTaxes matter to investment decisions. Global tax collectors must weigh the marginal benefit of additional revenues against the economic harm high business taxes could cause.
19 min readImportant lessons can be learned from other state experiences with tax reform. While Kansas teaches us what not to do, Utah, Indiana, North Carolina, and the District of Columbia illustrate that smart, sensible tax reform is possible.
28 min readThe Tax Cuts and Jobs Act moved the U.S. toward more of a territorial corporate tax system used by most other OECD countries. However, the U.S. law contains key differences in the treatment of foreign profits.
24 min readCongress should allow these tax extenders to expire and instead focus on making permanent features of the tax code that move it toward a more ideal system, such as full expensing.
12 min readIn an attempt to provide a realistic, data-driven analysis of federal tax policy, the Tax Foundation has developed a General Equilibrium Model to simulate the effects of tax policies on the economy and on government revenues and budgets.
6 min readAmending the Illinois constitution and adopting a graduated-rate income tax cannot solve the state’s fundamental problems. Instead, it doubles down on an already uncompetitive tax code.
16 min read