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The PHIT Act is Unfit for Good Tax Policy

Tax Reform 2.0 Framework a Good Start

Testimony: Post-Wayfair Options for Congress

Testimony: Washington’s Business Tax Structure

Five States Accomplish Meaningful Tax Reform in the Wake of the Tax Cuts and Jobs Act

Georgia, Idaho, Iowa, Missouri, and Utah capitalized upon the Tax Cuts and Jobs Act’s (TCJA) changes by conforming to increase their annual state revenues.

Should Congress Reconsider the Tax Exemption of Pro Sports Organizations?

State-by-State Job Impacts of the Tax Cuts and Jobs Act in 2018

Our updated analysis of the state-by-state impact of the Tax Cuts and Jobs Act shows that the new federal tax law will create 215,000 full-time equivalent jobs in 2018. Here’s how each state will be affected.

Evaluating the SALT Deduction Constitutional Challenge

Four states have brought a lawsuit against the federal tax bill claiming that its $10,000 cap on the state-local deduction is unconstitutional. Here’s why the lawsuit has little merit.

Dynamic Distributional Impact Shows the TCJA Lifts After-Tax Incomes Across Income Groups

The Economics of 1986 Tax Reform, and Why It Didn’t Create Growth

In contrast, the Tax Cuts and Jobs Act lowered the corporate tax rate and allows immediate and full expensing for the next five years.