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2019 State Business Tax Climate Index
Our 2019 State Business Tax Climate Index compares each state on over 100 variables including corporate, individual, property, and sales taxes. How does your state rank?
17 min read
The Economics of Stock Buybacks
Stock buybacks are readily visible, and unfortunately some have misunderstood stock buybacks to be taking place at the expense of long-term investments.
17 min read
The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments
The Tax Cuts and Jobs Act made significant progress in improving businesses’ ability to recover the cost of making investments in the United States by enacting 100 percent bonus depreciation.
11 min read
Pennsylvania: A 21st Century Tax Code for the Commonwealth
Policymakers from across the spectrum recognize that Pennsylvania’s tax code has not kept up with a 21st century economy. Here are comprehensive solutions for how Pennsylvania can achieve a more competitive tax code.
13 min read
Post-Wayfair Options for States
What is included in the “Wayfair checklist,” what policy choices do legislators have to make their state compliant, and, ultimately, how prepared is each state to start requiring that online retailers collect sales tax?
42 min read
Reviewing Different Methods of Calculating Tax Compliance Costs
Tax compliance creates real costs, which can be calculated. Each method provides unique illustrations of the cost of complying with U.S. tax code.
11 min read