Soda Tax Experiment Failing in Philadelphia Amid Consumer Angst and Revenue Shortfalls

Aside from hurting low-income earners, the poor revenue performance of Philadelphia’s soda tax, 24 times higher than the excise rate on beer, threatens the sustainability of the education programs it is intended to fund. Read More

Designing a Territorial Tax System: A Review of OECD Systems

A well-designed territorial tax system would reduce the incentive for companies to invert, encourage businesses to invest in and expand operations throughout the world, and allow capital to flow more freely back to the U.S., but would also come with some new challenges. Read More

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