State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Competition
Estate and inheritance taxes reduce investment, discourage business expansion, and sometimes drive wealthy taxpayers out of state. It's little wonder that states are under pressure to reduce or eliminate them. Read More
Should the Corporate Rate and the Pass-Through Rate Be Identical?
Today, the House Ways and Means Tax Policy Subcommittee will hold a hearing about the impact of the U.S. tax code on small businesses. One important consideration, which is… Read More
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