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Hawaii Could GET More Than It Bargained for with Sales Tax Increase

Tax Policy and Entrepreneurship: A Framework for Analysis

A key element of America’s dynamism problem is a drop in entrepreneurship. Removing tax barriers for entrepreneurs would improve America’s dynamism while making America’s tax code more neutral, efficient, and simple for all taxpayers.

Texas Explores Remote Sales Tax Simplification Option

Capital Cost Recovery across the OECD, 2019

Capital cost recovery, though often overlooked, can have a significant impact on investment decisions—with far-reaching economic consequences.

Florida Should Reevaluate a Proposal to Extend Rental Car Excise Taxes onto Peer-to-Peer Car Shares

On Gas Taxes, Kentucky Kicks the Can Down the Road

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

Putting A Face On America’s Tax Returns: Summary

Who really bears the burden of federal taxes? How progressive is our current tax system and what role do taxes play in the debate over income inequality?

D.C. Property Tax Proposals Should Be Mindful of Base Erosion, Target Simplicity, and Transparency

Inventory Valuation in Europe