![Wyoming business tax competitiveness](https://taxfoundation.org/wp-content/uploads/2019/01/wyoming-e1548714988143-300x188.jpg)
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![Wyoming business tax competitiveness](https://taxfoundation.org/wp-content/uploads/2019/01/wyoming-e1548714988143-300x188.jpg)
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GILTI Minds: Why Some States Want to Tax International Income—And Why They Shouldn’t
The new federal tax on Global Intangible Low-Taxed Income (GILTI) is something of a misnomer: it’s certainly global and it’s definitely income, but the rest of it is, at best, an approximation. It’s not exclusively levied on low-taxed income, nor just on the economic returns from intangible property. So what is GILTI, why might states tax it, and what’s the problem with that?
8 min readToward a State of Conformity: State Tax Codes a Year After Federal Tax Reform
States incorporate provisions of the federal tax code into their own codes in varying degrees, meaning that federal tax reform has implications for state revenue beyond any broader economic effects of tax reform.
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![Elizabeth Warren Wealth Tax Constitutional](https://taxfoundation.org/wp-content/uploads/2019/01/Elizabeth_Warren_speaks_May_19_2014-300x200.jpg)
Unclear if Warren’s Wealth Tax Proposal is Constitutional
There is a chance that Senator Warren’s proposed wealth tax would be found unconstitutional, but opinions are mixed and the precedents go both ways.
2 min read![Sen Elizabeth warren wealth tax. wealth tax senator warren](https://taxfoundation.org/wp-content/uploads/2019/01/elizabeth-warren-66-300x200.jpg)
Sen. Warren’s Wealth Tax Is Problematic
Sen. Elizabeth Warren recently proposed a wealth tax on high-net-worth individuals, a type of tax that is poorly targeted, difficult to administer, and raises constitutional questions.
4 min read![States Should be Wary of ITEP Marijuana Tax Policy](https://taxfoundation.org/wp-content/uploads/2019/01/Marijuana-tax-policy-e1548264902288-300x200.jpg)
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