Search

The Status of State Personal Exemptions a Year After Federal Tax Reform

Corporate Income Tax Rates in Europe, 2019

Sanders and Schumer’s Misguided Stock Buybacks Proposal

How Much Does Your State Collect in Sales Taxes Per Capita?

Resisting the Allure of Gross Receipts Taxes: An Assessment of Their Costs and Consequences

Amortizing Research and Development Expenses Under the Tax Cuts and Jobs Act

Expensing, or the immediate write-off of R&D costs, is a valuable component of the current tax system. The TCJA’s change to amortization in 2022, requiring firms to write off their business costs over time rather than immediately, would raise the cost of investment, discourage R&D, and reduce economic output.

A High Tax Rate on Star Inventors Lowers Total Innovation

Findings from a new study suggest that while a policy agenda to revive innovation must include an assortment of changes – including greater access to mentorship – tax policy matters too.

Talking Tax Reform: Taxing Pass-through Businesses

Tax Extenders Could Return from the Grave Mid-Filing Season

Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended

While progressivity may look appealing—particularly at a time when policymakers in Congress seem to be competing on how best to extract revenue from the wealthiest in the country—it may not raise the revenue intended.