Proposal to Rid Ohio of Gross Receipt Taxes
A group of lawmakers in Ohio have proposed to repeal the state’s gross receipt tax (GRT), also known as the commercial activity tax (CAT).
5 min read
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State Individual Income Tax Rates and Brackets, 2022
Individual income taxes are a major source of state government revenue, accounting for more than a third of state tax collections:
28 min read
Sources of U.S. Tax Revenue by Tax Type, 2022
Compared to other industrialized countries, the United States relies more on individual income taxes and property taxes and less on consumption taxes.
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Alabama Should Pursue Permanent, Not Piecemeal, Solutions to Federal Deductibility Issues
Alabama lawmakers are acting to ensure that federal relief from the American Rescue Plan Act does not increase tax liabilities in the state.
4 min readSources of Government Revenue in the OECD, 2022
Designing tax policy in a way that sustainably finances government activities while minimizing distortions is important for supporting a productive economy.
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Large Spread in Tax Treatment of Sports Betting Operators
Since 2018, 30 states and the District and Columbia have legalized and imposed taxes on sports betting. States that have yet to legalize, but which may do so, should pay attention to the impact of tax design in states that already have legal and taxed sports betting—specifically tax base design.
8 min read
Massachusetts Should Reject Gross Receipts Taxes
Not only is the tax inequitable and inefficient, it also could be what drives businesses and remote workers into another state.
7 min read
Rate Reductions Would Put Michigan in Top 10
Amid record surpluses, Michigan lawmakers are looking to give relief to taxpayers and enhance the state’s competitive standing.
3 min read
Top Personal Income Tax Rates in Europe, 2022
Denmark (55.9 percent), France (55.4 percent), and Austria (55 percent) have the highest top statutory personal income tax rates among European OECD countries.
2 min read
Massachusetts Flavored Tobacco Ban: No Impact on New England Sales
A recent JAMA Internal Medicine study on the impact of the Massachusetts flavored tobacco ban indicates that it has been a success. Unfortunately, it left out a very important piece of information: cross-border trade.
4 min read