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New West Virginia Revenue Proposal is Little More than Sleight of Hand

Massachusetts Increases Marijuana Tax Rate

IRS Rehiring Employees Terminated for Performance Reasons

Designing a Territorial Tax System: A Review of OECD Systems

A well-designed territorial tax system would reduce the incentive for companies to invert, encourage businesses to invest in and expand operations throughout the world, and allow capital to flow more freely back to the U.S., but would also come with some new challenges.

The Effects of Making the Charitable Deduction Above-The-Line

What Would “Unprecedented Capital Expensing” Look Like?

Comments on Today’s Joint Statement on Tax Reform

Testimony: The Role of Congress in State Taxation

Sales Tax Holidays by State, 2017

Sales tax holidays have enjoyed political success, but rather than providing a valuable tax cut or a boost to the economy, they impose serious costs on consumers and businesses without providing offsetting benefits.

Five Ideas for Simplifying the Individual Tax Code