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The Earned Income Tax Credit (EITC): A Primer

Should Breastfeeding Supplies be Exempt from the Sales Tax?

Taxes on Capital Income Are More Than Just the Corporate Income Tax

The United States’ statutory corporate income tax rate is now more aligned with the rates of other nations . However, taxes on capital income, or corporate investment, are more than just the corporate income tax. Shareholder-level taxes, such as those on dividends and capital gains, also affect incentives to save and invest.

Texas Legislature Abandons Tax Swap, Advances Property Tax Cap

Fixing the TCJA’s Net Operating Losses Provision

Reliance on Consumption Taxes in Europe

The Tax Gap Tops $500 Billion a Year

Marginal Tax Rates for Pass-through Businesses Vary by State

Pass-through businesses are now the dominant business form in the U.S., making up more than half of the private sector workforce in every state. Federal taxes on income set a minimum tax rate for pass throughs, but marginal rates for pass throughs vary based on how states tax individual income.

Arizona’s Dueling Proposals Could Clarify Tax Rules for Peer-to-Peer Car Sharing

The House Offers a Small Step Forward on Retirement Savings