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Ranking Sales Taxes on the 2020 State Business Tax Climate Index

Washington D.C.’s Beverage Excise Tax Is Not Good Policy

Ohio Residents Just Abolished Two Villages Over Tax Increases

Understanding Why Full Expensing Matters

Understanding the channel through which a tax policy change is expected to affect the economy is crucial. Absent this understanding, we are likely to reach the wrong conclusions on what sound tax policy looks like and what changes would improve the tax code.

Utah Gears Up for Likely Special Session on Tax Reform

Five States Risking Lawsuits Over Their Online Sales Tax Systems

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

Ranking Individual Income Taxes on the 2020 State Business Tax Climate Index

Wealth Taxes in Europe, 2019

Only three European countries levy a net wealth tax, namely Norway, Spain, and Switzerland. Belgium, Italy, and the Netherlands levy wealth taxes on selected assets, but not on an individual’s net wealth per se.