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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 readReviewing 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 readState Tax Implications of Federal Tax Reform in Virginia
Virginia has an opportunity to improve its tax competitiveness following the Tax Cuts and Jobs Act. Inaction will result in higher taxes.
14 min readThe Benefits of Cutting the Corporate Income Tax Rate
The Tax Cuts and Jobs Act reduced the corporate income tax rate from the highest statutory rate in the developed world to a more globally competitive 21 percent.
13 min readThe Tax Cuts and Jobs Act Simplified the Tax Filing Process for Millions of Households
The newly expanded standard deduction will reduce the time taxpayers spend working on Form 1040 by 4 to 7 percent, translating into $3.1 to $5.4 billion saved annually.
15 min readOnline Sales Tax Revenue Presents Opportunity for Permanent, Comprehensive Reform in Wisconsin
Wisconsin’s tax system needs to be more competitive. New revenue from online sales taxes will make it easier to accomplish comprehensive reforms that benefit all Wisconsinites.
13 min readEnhancing Tax Competitiveness in Connecticut
Connecticut has failed to live up to the expectations of 1991. Changes intended to make tax collections more stable, combined with constraints intended to promote fiscal prudence, have strayed far wide of the mark. To turn things around, Connecticut needs a more competitive tax code.
32 min read