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China Announces Retaliatory Tariffs on U.S. Goods

Celebrate America’s Tax Freedom Day on Tax Day!

New York, New Jersey, and Connecticut v. the United States: A Preview of the SALT Limit Constitutional Challenge

The threatened lawsuit may be more a political exercise than a legal one, as a judge is unlikely to rule that the SALT deduction cap violates either the Equal Protection Clause or the Tenth Amendment

Updated Kentucky Tax Reform Package Would Boost State from 33rd to 18th on the State Business Tax Climate Index (Updated)

New York’s SALT Avoidance Scheme Could Actually Raise Your Taxes

Vaping Taxes by State, 2018

A variety of taxing methods and a wide range of rates indicates that there is little consensus on the best way to levy vapor taxes in the U.S.

Gross Receipts Taxes in the Marijuana Industry Found to Cause Distortionary Effects

States considering legalizing and taxing marijuana should pay attention to natural experiments occurring in states across the country.

Sources of Government Revenue in the OECD, 2018

Distilled Spirits Taxes by State, 2018

Governor Dayton’s Budget Proposal: Some Pro-Growth Provisions, but Misses the Mark on Others

The proposal includes some good reforms, including conforming to the federal full expensing provision, but also rolls back some recent positive changes.