Oregon Measure 118 Penalizes Oregon Small Businesses
Under the tax created by Measure 118, Oregon businesses would be significantly disadvantaged against their larger and out-of-state rivals.
6 min read
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Oregon Measure 118 Is an Aggressive Sales Tax—and Worse
Oregon’s Measure 118, though presented as a tax on big business, would function as an aggressive sales tax on consumers.
7 min read
Modernizing State Sales Taxes: A Policymaker’s Guide
The sales tax is the second-largest source of state tax revenue and an important source of local tax revenue, but decades of base erosion threaten the tax’s share of overall revenue and have prompted years of countervailing rate increases.
72 min read
Proposed Nebraska Property Tax Relief Plan Would Make Things Worse
Gov. Pillen is searching for tax burden relief. But his plan, which reportedly involves a two-tiered sales tax and the state’s assumption of most school funding responsibility, would have profound implications that even those most convinced of the urgency of property tax relief may find unworkable and unpalatable.
12 min read
Gross Receipts Taxes by State, 2024
Gross receipts taxes impose costs on consumers, workers, and shareholders alike. Shifting from these economically damaging taxes can thus be a part of states’ plans for improving their tax codes in an increasingly competitive tax landscape.
7 min read
Kentucky Sales Tax Modernization: Keeping the Sales Tax on Sales, Not Production
As policymakers continue efforts to improve Kentucky’s tax structure and competitiveness, they should keep in mind that not all offsets are created equal.
59 min read
New Mexico’s Omnibus Tax Bill
Adopting the sound tax reforms still pending in Santa Fe is an opportunity for New Mexico to keep up with the pack or risk falling further behind.
7 min read
Gross Receipts Taxes by State, 2023
Gross receipts taxes impose costs on consumers, workers, and shareholders alike. Shifting from these economically damaging taxes can thus be a part of states’ plans for improving their tax codes in an increasingly competitive tax landscape.
4 min read
Gross Receipts Taxes by State, 2022
Eliminating state gross receipts taxes would be a pro-growth change to make the tax code better for businesses and consumers. How does your state compare?
4 min read
Proposal to Rid Ohio of Gross Receipt Taxes
A group of lawmakers in Ohio have proposed to repeal the state’s gross receipt tax (GRT), also known as the commercial activity tax (CAT).
5 min read
Massachusetts Should Reject Gross Receipts Taxes
Not only is the tax inequitable and inefficient, it also could be what drives businesses and remote workers into another state.
7 min read
Bloomberg’s Financial Transaction Tax (FTT) Proposal Revives Bad Policy
In a way, one should sometimes be most wary of taxes with a very, very, very low rate. It suggests a certain hesitance on the part of the policymaker, as if he knows he’s playing with something potentially very damaging.
4 min read
