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Analysis of the Economic, Revenue, and Distributional Effects of Repealing Step-up in Basis

Maryland Lawmakers Consider Sales Tax Hike on Businesses

Recent Study on Financial Transaction Taxes Understates their Economic Harm

FTTs are unreliable sources of revenue and can increase risky financial activities. When looking to address income inequality and raise revenue, lawmakers should look to alternatives to this complicated and distortive tax.

Bloomberg’s Financial Transaction Tax (FTT) Proposal Revives Bad Policy

In a way, one should sometimes be most wary of taxes with a very, very, very low rate. It suggests a certain hesitance on the part of the policymaker, as if he knows he’s playing with something potentially very damaging.

Marginal Tax Rates on Labor Income in the U.S. After the Tax Cuts and Jobs Act

New Evidence on Territorial Taxation

Reliance on Corporate Income Tax Revenue in Europe

How High are State and Local Tax Collections in Your State?

Wisconsin Considers Standard Deduction Increase, TPP Tax Reduction

Sources of Government Revenue in the OECD, 2020 Update

OECD countries have on average become more reliant on consumption taxes and less reliant on individual income taxes. These policy changes matter, considering that consumption-based taxes raise revenue with less economic damage and distortionary effects than taxes on income.