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  • Federal Taxes
    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Tax Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Excise and Consumption Taxes
    • Capital Gains and Dividends Taxes
    • Estate, Inheritance, and Gift Taxes
    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Taxation Of Multinational Businesses
    Featured Projects
    • Tax Reform Plan for Growth and Opportunity
    • Options for Reforming America's Tax Code
    • Tax Modeling
    • U.S. International Tax Reform
    Featured Issues
    • Biden Tax Proposals
    • Improving Cost Recovery
    • Tariffs & Trade
    • Cannabis Taxes
    • International Taxes
    • Carbon Taxes
    • Savers, Investors, and Entrepreneurs
    Data
    • Income Tax Rates and Brackets
    • Who Pays Federal Income Taxes
    • Historical Tax Rates
    • U.S. Tax Data Explorer
    • Sources of U.S. Tax Revenue
    • U.S. Tax Burden on Labor
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    Individual and Consumption Taxes
    • Individual Income Taxes
    • Property Taxes
    • Sales Taxes
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    Business Taxes
    • Corporate Income Taxes
    • Gross Receipts & Margin Taxes
    • Property Taxes
    • Excise Taxes
    • Small Business Taxes
    Featured Projects
    • State Business Tax Climate Index
    • Location Matters: State Tax Costs of Doing Business
    • State and Local Tax Burdens
    • State Reform Guides
    • State Tax Resource Center
    Featured Issues
    • Tax Reforms for Mobility and Modernization
    • State Tax Reform Trends
    • Excise Tax Trends
    • Student Loan Debt Cancellation
    Data
    • State Tax Maps
    • State Data Explorer
    • Income Tax Rates & Brackets
    • Corporate Income Tax Rates & Brackets
    • State & Local Sales Tax Rates
    • State and Local Tax Collections
    • Recent State Tax Changes
    • Facts & Figures
  • Global Taxes
    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Excise and Consumption Taxes
    • Consumption Tax Policies in OECD Countries
    • Tax Compliance and Complexity
    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Net Operating Loss Policies
    • Taxation Of Multinational Businesses
    • Tax Compliance and Complexity
    Featured Projects
    • International Tax Competitiveness Index
    • EU Tax Resource Center
    • Base Erosion & Profit Shifting
    • U.S. International Tax Reform
    Featured Issues
    • Global Tax Deal
    • Digital Taxes
    • Carbon Taxes
    • Marginal Tax Rates
    Data
    • European Tax Maps
    • Country-by-Country Data Explorer
    • Corporate Tax Rates around the World
    • Sources of Tax Revenue in the OECD
    • Tax Burden on Labor in the OECD
    • Stock and Retirement Accounts
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Michael J. Semes

Written Works

  • Maryland’s Digital Advertising Tax Is Unworkably Vague
    February 10, 2021
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