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Tax Compliance Burden Could Cost America as much as 1.2 Percent of its GDP

The time and effort associated with tax compliance is a drag on the economy, as researchers have shown. Will the Tax Cuts and Jobs Act reduce that burden?

Banks Urge Congress to Review Credit Union Exemption

Billions of New Revenue for Georgia Leads to Tax Reform Discussion

Testimony: Idaho Should Consider Decoupling from the Pass-Through Deduction

Testimony: Volatility and Legality of the Capital Gains Tax Proposal in Washington

Mississippi’s Pro-Growth Tax Swap Proposal

Iowa Governor Outlines Plan to Cut Rates and Repeal Federal Deductibility

Marriage Penalties and Bonuses under the Tax Cuts and Jobs

The marriage penalty and the marriage bonus are each ways that the income tax code violates the principle of neutrality and affects taxpayer behavior. Here’s how each works and why they deserve attention.

Lower Social Security Benefits under Governor Cuomo’s Plan

State and Local Sales Tax Rates, 2018

In addition to state-level sales taxes, consumers also face local sales taxes in 38 states. These rates can be substantial, so a state with a moderate statewide sales tax rate could actually have a very high combined state and local rate.