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Worse Than Advertised: The Legal and Economic Pitfalls of Maryland’s Digital Advertising Tax

Georgia’s Proposal to Extend the Local Rental Car Excise Tax onto Peer-to-Peer Car Sharing is the Wrong Approach

Georgia House Passes Flat Income Tax Legislation

Michigan Voters Could Allow Governor to Oversee a $1.5 Billion Tax Increase by Executive Fiat

Earned Income Tax Credit (EITC)

Reliance on Consumption Taxes in Europe

Comparison of Cross-Border Effective Average Tax Rates in Europe and G7 Countries

As policymakers consider ways to facilitate investment, effective average tax rates provide a valuable perspective on where burdens on those activities are high and where they are low.

Key Tax Provisions from the UK’s 2020 Budget

Excise Taxes on Vapor Products Are Trending

While lawmakers are working through the design of vapor tax proposals, they must thread the needle between protecting adult smokers’ ability to switch and barring minors’ access to nicotine products. A good first step is creating appropriate definitions for the new nicotine products to avoid unintended disproportionate taxation based on design differences or bundling.

Maryland Lawmakers Provide No Solution to Central Issues with Digital Advertisement Tax