How the State and Local Tax Deduction Interacts with the AMT and Pease Limitation
The way the state and local tax deduction, alternative minimum tax, and Pease limitation interact is complex. This primer makes things easier to understand.
5 min read
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Cigarette Taxes and Cigarette Smuggling by State, 2015
Excessive tax rates on cigarettes approach de facto prohibition in some states, inducing black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources.
7 min read
Updated Details and Analysis of the 2017 House Tax Cuts and Jobs Act
This comprehensive overview of the of the House Tax Cuts and Jobs Act includes a summary of its details and macroeconomic analysis of how it would impact federal revenue, wages, GDP, and after-tax incomes.
20 min read
House Tax Cuts and Jobs Act Would Substantially Improve the U.S.’s International Tax Competitiveness
Considered as a whole, this plan would make the U.S. substantially more competitive, not only due to lower rates but also due to a better tax structure.
2 min read
Explaining the Pass-Through Income Anti-Abuse Rules in the House Tax Cuts and Jobs Act
Though admittedly complex, the pass-through anti-abuse rules in the Tax Cuts & Jobs Act represent a well-thought-out approach to dealing with this issue.
5 min read
Eight Important Changes in the House Tax Cuts and Jobs Act
The widely anticipated House Tax Cuts and Jobs Act includes hundreds of structural changes to the tax code. Here are the eight most important provisions in no particular order.
6 min read
Details of the House Tax Cuts and Jobs Act
The House Tax Cuts and Jobs act would fundamentally reform the U.S. tax code for the first time in over 30 years. Here are all the important details.
4 min read
2017 International Tax Competitiveness Index
Hampered by high marginal tax rates and complex business tax rules, the United States again ranks towards the bottom of the pack on our 2017 International Tax Competitiveness Index, placing 30 out of 35 OECD countries.
11 min read