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Texas Proposal to Tax Peer-to-Peer Car Sharing is Creative but Misses the Mark

Recapping the 2019 Arkansas Tax Reform

Notable Tax Policy Changes in Europe

How High Are Cigarette Taxes in Your State?

Cigarette taxes around the country are levied on top of the federal rate of $1.0066 per 20-pack of cigarettes. As of 2016, taxes accounted for almost half of the retail cost of a pack of cigarettes.

A Tradition Unlike Any Other: The Masters Tax Exemption

Augusta National Golf Club is famous for more than green jackets and pimento cheese sandwiches—legend has it that it’s the impetus for one of the tax code’s many exemptions.

Prepared Testimony for the Connecticut Joint Committee on Finance, Revenue, and Bonding

Oregon Shouldn’t Adopt a Margin Tax in Its Search for Revenue

Indiana Chips Away at Tangible Personal Property Taxes

Policymakers Should Learn from Tax Complexity in Brazil and the United States

The Alternative Minimum Tax Still Burdens Taxpayers with Compliance Costs

Although Congress intended the AMT to be a tax on wealthy taxpayers, for much of its history it has subjected middle-income taxpayers in high-tax states to heavy compliance burdens. TCJA reforms that have increased the AMT’s exemption and exemption phaseout threshold will shield some taxpayers from the AMT through 2025, but the number of taxpayers impacted will increase in 2026 when the TCJA’s individual income tax reforms expire.