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Tax Policy’s Bipartisan Roots

Michael J. Graetz is the Columbia Alumni Professor of Tax Law and a leading expert on national and international tax law.

North Carolina Reinforces Its Tax Reform Legacy

With the adoption of its new budget in mid-November, North Carolina has reinforced its position as a leader in pro-growth tax reform, becoming the 12th state to enact income tax rate reductions in 2021 alone.

House Build Back Better Act: Details & Analysis of Tax Provisions in the Budget Reconciliation Bill

Learn more about the House Build Back Better Act, including the latest details and analysis of the Biden tax increases and reconciliation bill tax proposals.

Taxing Decisions, 2021: Minisode 4, Waiting on the Senate

Senior policy analyst Garrett Watson joins host Jesse Solis to discuss the Build Back Better Act’s prospects and what tax changes—ranging from the SALT deduction to the Child Tax Credit—could change in order to gain enough support for passage.

Comparing Europe’s Tax Systems: Consumption Taxes

According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.

Cigarette Taxes and Cigarette Smuggling by State, 2019

Trump-Biden Tariffs Hurt Domestic Manufacturing

As lawmakers today look for ways to boost American industry and reduce costs for consumers, they should pay attention to the mountains of evidence that the Trump-Biden tariffs have harmed American consumers and businesses.

Aligning Kentucky’s Tax Code for Growth

The Surprising Challenge of Too Much Tax Revenue—and Florida’s No-Gas-Tax Solution

Temporary tax relief measures, like refund checks or gas tax holidays, are not necessarily bad, and can be justified as ways to return excess revenues to taxpayers, but they often miss an opportunity to do better by taxpayers in the long run.

Bonus Depreciation Helps Disadvantaged Workers, Study Finds

Low-skilled workers have been the hardest hit by the pandemic-induced economic slowdown. When deciding on bonus depreciation, which is currently set to expire in 2026, policymakers should remember that disadvantaged workers would be the most likely to benefit from making it permanent.