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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.

Help from Our Friends: What States Can Learn from Tax Reform Experiences across the Country

Important 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.

A Hybrid Approach: The Treatment of Foreign Profits under the Tax Cuts and Jobs Act

The 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.

Property Tax Limitation Regimes: A Primer

Recommendations to Congress on the 2018 Tax Extenders

Congress 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.

The Tax Foundation’s Taxes and Growth Model

In 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.