The OECD Highlights the Economic Growth Benefits of Full Expensing
The Organisation for Economic Co-operation and Development (OECD) praised a measure in the Tax Cuts and Jobs Act (TCJA) passed last December.
2 min read
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New Letter Says the “Retail Glitch” is Discouraging Business Investment
Retail groups sent a letter to Congress explaining that the “retail glitch” in the Tax Cuts and Jobs Act would discourage business investment.
3 min read
Taxing Patreon Contributions
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How Much Does Your State Collect in Excise Taxes?
Excise taxes make up a relatively small portion of state and local tax collections—about 11 percent—but per capita collections vary widely from state to state.
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State and Local Individual Income Tax Collections Per Capita
On average, state and local governments collected $1,144 per person from individual income taxes, but collections varied widely from state to state.
2 min read
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.
12 min read
Highlights from the New JCT Tax Expenditure Report
How have federal tax expenditures changed since passage of the Tax Cuts and Jobs Act? We compare 2017 and 2018 Joint Committee on Taxation estimates.
8 min read