Services

New NBER Paper Analyzes Sales Tax on Services: A Wonkish Review

Ohio Tax Plan Broadens Sales Tax, Lowers Income Tax, Includes “Small Business” Gimmick

The Two Hardest (But Most Important) Sales Tax Reforms

Rhode Island Budget Includes Tax Amnesty, Cigarette Tax Increase

Monday Map: Cell Phone Taxes

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)

Broadening the Sales Tax Base in Nebraska is the Right Idea

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

Sales Tax Holidays: Politically Expedient but Poor Tax Policy

Pennsylvania’s Stop-Gap Budget Buys Time to Search for Even Worse Tax Proposal

Remarks to the Shaftesbury Society Luncheon hosted by the John Locke Foundation, Raleigh, North Carolina

New York Governor David Paterson’s Tax and Fee Proposals a Mixed Bag

D.C. Residents Renting Homes for Inauguration Day Have No Sales Tax Worries

The Right Prescription for Mississippi

Michigan “Index Analysis”: Elimination of Michigan SBT