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New Research Provides More Reasons to Repeal the Medical Device Tax

Making the Tax Cuts and Jobs Act Individual Income Tax Provisions Permanent

If extended, the individual income tax provisions in the Tax Cuts and Jobs Act would increase long-run GDP by 2.2 percent, long-run wages by 0.9 percent, and add 1.5 million new jobs.

The Distributional Impact of the Tax Cuts and Jobs Act over the Next Decade

Taxpayers in every income level will receive a tax cut in 2018 and for most of the next decade. See how the size of that tax cut will vary for each income group over the next decade with our new, long-term distributional analysis.

The Impact of Trade and Tariffs on the United States

State Tax Changes Taking Effect July 1, 2018

Reforming the Pass-Through Deduction

Here’s how the new pass-through deduction works and how it can be reformed to be less complex, less prone to abuse, more neutral, and more economically efficient.

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.

The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property

Due to a legislative oversight, the Tax Cuts and Jobs Act excluded the category of qualified improvement property investment from 100 percent bonus depreciation.

The Complicated Taxation of America’s Retirement Accounts

Changes 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.

Contrary to “Fair Share” Claims, Businesses are Central to Tax Collection Systems

Taxes matter to investment decisions. Global tax collectors must weigh the marginal benefit of additional revenues against the economic harm high business taxes could cause.