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Maine’s Water Extraction Tax Proposal Is Poor Tax Policy

Taxing the extraction of water does not make sense as an excise tax and does not make sense as a mechanism to finance rural broadband and public education.

Corporate Tax Reform Comes to Arkansas

Arkansas’s Senate Bill 576 would overhaul the state’s corporate income tax code and dramatically increase its competitiveness from 46th to 44th nationally.

Senators Introduce Legislation to Fix the Retail Glitch

Is Increasing the Capital Gains Tax Rate the Right Way to Generate Revenue?

A Growing Percentage of Americans Have Zero Income Tax Liability

From 1986 to 2016, the top 1 percent’s share of income taxes rose from 25.8 percent to 37.3 percent, while the bottom 90 percent’s share fell from 45.3 percent to 30.5 percent.

What’s up with Being GILTI?

The Tax Cuts and Jobs Act made significant changes to the way U.S. multinationals’ foreign profits are taxed. GILTI, or “Global Intangible Low Tax Income,” was introduced as an outbound anti-base erosion provision.

Complexity of Labor Taxes in Europe

Utah Proposal to Modernize State Sales Should Avoid Layering Taxes on Business Inputs

Washington’s Vapor Tax Proposal Would Discourage Alternatives to Smoking

Oregon’s Proposed Gross Receipts Tax Is More Damaging Than Proposed Value-Added Tax