Individual Tax Expenditures, Credits, and Deductions

Recent State Tax Reforms in the United States and Opportunities for California at a Time of Fiscal Challenge (Testimony before California’s Select Committee on Recovery, Reform, and Realignment)

Incoming Iowa Governor Wants to Permanently End Film Tax Credits

How Would Expiration of Bush-Era Tax Cuts Affect State and Local Budgets?

Note to Utah: Hollywood Didn’t Save California, and it Won’t Save You

Study Finds the Mortgage Interest Deduction to be Ineffective at Increasing Ownership

Corporate Welfare for Movie Producers Returns to Iowa

A Review of 2010’s Changes In State Tax Policy

Broadening the Sales Tax Base in Nebraska is the Right Idea

Massachusetts Gov. Patrick Should Say No to Sales Tax Holidays and Focus Instead on Real Tax Relief

Sales Tax Holidays: Politically Expedient but Poor Tax Policy

Georgia Passes on Back-To-School Sales Tax Holiday

Tax Savings from Mortgage Interest Deduction Vary Significantly from State to State

States Vary Widely in Number of Tax Filers with No Income Tax Liability

Map: Film Tax Credits by State, 1992 – Present (April 2010)

Map: Film Tax Credits by State, 1992-Present

The Ochocinco Tax Deduction

Illinois Should Respond to Recession by Broadening Tax Bases and Spending Frugally, Not by Raising the Personal Income Tax Rate

Virginia Lawmakers Debate Film Credits vs. Film Grants, and Entirely Miss the Point

Pennsylvania Governor Proposes Spending Boost, Broader Sales Tax, Heavier Business Taxes

Georgia Should Respond to Recession with Tax Reform, Not Tax Gimmicks