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Designing a Territorial Tax System: A Review of OECD Systems

A well-designed territorial tax system would reduce the incentive for companies to invert, encourage businesses to invest in and expand operations throughout the world, and allow capital to flow more freely back to the U.S., but would also come with some new challenges.

The Effects of Making the Charitable Deduction Above-The-Line

What Would “Unprecedented Capital Expensing” Look Like?

Comments on Today’s Joint Statement on Tax Reform

Sales Tax Holidays by State, 2017

Sales tax holidays have enjoyed political success, but rather than providing a valuable tax cut or a boost to the economy, they impose serious costs on consumers and businesses without providing offsetting benefits.

Five Ideas for Simplifying the Individual Tax Code

Hawaii Hikes Income Taxes to Pay for Earned Income Credit

Oregon’s New Bike Tax and the Future of Transportation Taxes

If Retained, R&D Tax Credit Should Be Reformed

How High Are Individual Income Tax Collections in Your State?