
All Related Articles


Contrary to “Fair Share” Claims, Businesses are Central to Tax Collection Systems
Taxes matter to investment decisions. Global tax collectors must weigh the marginal benefit of additional revenues against the economic harm high business taxes could cause.
19 min read
D.C. Council Forwards Hefty Cigarette Tax Increase
While a cigarette tax increase can seem like a productive step for public health, the decision carries with it many undesirable outcomes.
2 min read
Help from Our Friends: What States Can Learn from Tax Reform Experiences across the Country
Important lessons can be learned from other state experiences with tax reform. While Kansas teaches us what not to do, Utah, Indiana, North Carolina, and the District of Columbia illustrate that smart, sensible tax reform is possible.
28 min read
Not So Much Ado About Stock Buybacks—Q1 2018 Repurchases Comparable to Past Years
A closer look at the data shows that the amount of stock buybacks following the enactment of the Tax Cuts and Jobs Act isn’t out of the norm.
3 min read
Average Per Capita Property Taxes: How Does Your State Compare?
While property taxes inevitably draw the ire of some residents living in high-tax jurisdictions, property values are a relatively good indicator of the value of local services received, such as well-funded roads and schools. At the same time, good local public services can make municipalities more desirable, thereby increasing residential property value.
3 min read
States Can’t Just Hit Pause on Implications of Federal Tax Reform
The new federal tax law left states with some important decisions to make. If they delay, their residents could face confusion come filing time.
4 min read

What’s in the Iowa Tax Reform Package
Iowa Gov. Kim Reynolds is on the verge of signing tax reform legislation that would greatly improve the state’s needlessly complex tax code.
6 min read
Missing Some Context on Stock Buybacks
Stock buybacks made since the enactment of the Tax Cuts and Jobs Act doesn’t mean that workers won’t ultimately benefit through higher wages.
2 min read