Testimony

Comments on the Initiation of a Section 301 Investigation of France’s Digital Services Tax

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

Watch Nicole Kaeding, Vice President of Federal and Special Projects at the Tax Foundation, testify before the House Ways and Means Select Revenue Measures Subcomittee on the impact of limiting the SALT deduction.

Testimony to the Joint Session of the Nebraska Revenue, Education, and Retirement Committees

Testimony: Oregon Should Reevaluate the Proposed Gross Receipts Tax to Raise Revenue for Public Education

Prepared Testimony for the Connecticut Joint Committee on Finance, Revenue, and Bonding

Testimony: Temporary Policy in the Federal Tax Code

Tax policy can increase the size of the economy by having a positive impact on the incentives to work and invest. However, when tax policy is temporary or retroactive, these positive effects are muted, and policies do not effectively incentivize the intended activity.

Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy

Though the challenges to international tax policy are many, the OECD has a chance to work toward a system that creates fewer distortions and negative economic effects than the current one. However, given the policies on the table, it will certainly take quite an effort to avoid further complexity of international tax rules that creates challenges to global trade and economic prosperity.

Testimony: Arkansas Continues to Debate Tax Reform

Testimony: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act

Tax Foundation President, Scott Hodge, provides written testimony before the United States Joint Economic Committee on the economic growth effects of TCJA.

Testimony: Tax Burdens and Tax Triggers in Arkansas

Testimony: Post-Wayfair Options for Congress

Testimony: Washington’s Business Tax Structure

Testimony: California’s SALT Deduction Cap Workaround is Legally Dubious and Needlessly Regressive

Testimony: Texas Policy Options for Tax Reform

Texas lawmakers considering ways to reform the state’s tax code should seek to fix the sales tax base and repeal the economically-damaging margins tax.

Testimony: Arkansas Options for Sales Tax Reform

Maryland’s Tax Code Shouldn’t Penalize Marriage

Testimony: Oregon Should Conform to the Federal International Provisions under the Tax Cut and Jobs Act

Testimony: Idaho Should Consider Decoupling from the Pass-Through Deduction

Testimony: Volatility and Legality of the Capital Gains Tax Proposal in Washington

Testimony: Oregon Should Consider Decoupling From the Pass-Through Deduction

Oregon’s Legislative Revenue Office anticipates a $40 million revenue loss in fiscal year 2019, for one simple reason: absent legislative action to the contrary, Oregon will adopt the new pass-through deduction, while most other states will not.