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The Wayfair Sales Tax Ruling, Five Years Later
It’s the 5th anniversary of the groundbreaking Wayfair Supreme Court decision–a ruling that marked a new era of sales tax collection and changed how we think about taxation in the digital age.
Prohibition by Price
Step into the shadows of illicit trade where taxation, incentives, and criminal networks intersect to fuel the lucrative cigarette smuggling market.
The Inflation Reduction Act One Year Later
One year after its enactment, there are concerns about the Inflation Reduction Acts overall fiscal impact, the additional complexity it introduces to the tax system, and the sustainability of its initiatives.
Not All Taxes Are Created Equal
Discover why there are better and worse ways for governments to raise a dollar of revenue. That’s because no two taxes impact the economy the same.