How to Refuel the Highway Trust Fund
Examples from other countries and US states show that well-designed user fees can fund transportation infrastructure effectively.
19 min read
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Is the OBBBA the “Largest Tax Cut in American History?”
Several political leaders, including the White House, have touted the OBBBA as the “largest tax cut in American history.” While significant, the OBBBA is not the largest tax cut in American history; it’s the sixth largest.
3 min read
Massachusetts Proposition 2 ½ Is Working
With Proposition 2 ½, property taxes in Massachusetts are still high, but without it, property tax bills would have risen significantly more than they already have in the past 40 years.
12 min read
States Don’t Need to Penalize Research & Development to Preserve Corporate Income Tax Revenue
Some state lawmakers are considering decoupling from the pro-growth expensing provisions of the OBBBA due to revenue concerns, but it is valuable to recognize just how much the corporate tax base has expanded over the past decade.
6 min read
Cigarette Smuggling Continues to Cost States Billions in Forgone Excise Tax Revenue
Cigarette tax avoidance costs states billions in forgone tax revenue and necessitates additional spending on enforcement of the ineffective policies.
6 min read
Changes to Charitable Giving Under the One Big Beautiful Bill Act
The One Big Beautiful Bill Act contains several key policies that will affect how many taxpayers itemize, and how itemizers may benefit from deducting charitable donations.
4 min read
Taxes at Every Level
Each level of government provides its own services and therefore levies its own taxes to generate revenue for these services.
Who Has the Authority to Levy Tariffs?
The US Supreme Court heard oral arguments on November 5 to determine whether the president’s emergency powers under the International Emergency Economic Powers Act (IEEPA) include the power to impose tariffs.
6 min read
Spain’s Tax Missteps Undermine Competitiveness
Spain’s central government could learn some valuable lessons from its regional governments and other European countries about sound tax policy.
7 min read
Compare Tobacco Tax Data in Your State
Tobacco is the most highly taxed consumer product in the United States. The tools on this page allow you to explore state tax rates and the effects tax policy and tobacco regulations can have on state revenues, smuggling, and effective tax rates for different income groups.
2 min read