Search

Sanders’ New Plan Would Hurt, Not Help, Low-Skill Workers

IRS Deals Blow to SALT Deduction Cap Workarounds

Proposed Corporate Rate Hike Would Damage Economic Output

Raising the corporate tax rate would reduce economic growth and lead to a smaller capital stock, lower wage growth, and reduced employment.

Prioritizing Tax Reform in Arkansas

What to Expect from IRS Guidance on SALT Deduction Cap Workarounds

While a few are hoping for a different outcome, most observers expect the IRS to disallow these new, intentional SALT workarounds that have been adopted by New York and a handful of other states.

Reviewing 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.

Responding to the NYT’s Stock Buybacks Analysis

The increase in stock buybacks isn’t surprising nor a sign that the Tax Cuts and Jobs Act won’t increase domestic investment.

Real Value of $100 by State, 2018

The “Missing Profits of Nations” Mistakes Tax Competition for Tax Evasion

Lowering the Corporate Income Tax Rate Benefits Old and New Capital

Cutting the corporate tax rate improves the United States’ international tax competitiveness, incentives new investment and benefits both old & new capital.