Business Tax Expenditures, Credits, and Deductions

Corporate and Individual Tax Expenditures

The elimination of tax expenditures is a popular way to pay for tax reform, but not all tax expenditures are equally worthy of elimination. It is important to ask, for each expenditure, whether it serves a reasonable purpose and whether it accomplishes that purpose in a reasonable way.

If Retained, R&D Tax Credit Should Be Reformed

Senate Bill May End Federal Tax Breaks for Stadiums

To Lower the Corporate Tax Rate, Lawmakers Will Have to Think Outside the Box

Arizona Governor Signs Bevy of Tax Bills, Offering Something for Everyone

Interest Deductibility – Issues and Reforms

Interest deductibility creates holes in the tax base, distorts corporate investment strategies, and contributes to a potentially dangerous macroeconomic environment of overleveraging.

Saying Goodbye to InvestArk

Trading Bad Policy for Good Policy in Arkansas

Full Expensing is the Federal Government’s Best Investment in the U.S. Economy

Six Thoughts About the Carrier Deal

Louisiana Voters to Consider Amendment 3, a Corporate Tax Simplification Measure

Comparing the 2016 Presidential Tax Reform Proposals

Carson Calls for Eliminating the Mortgage Interest and Charitable Deductions

Location Matters, 2015

Another Year, Another Tax Extenders Bill

One Simple State Tax Code Tweak to Favor Marijuana Taxpayers over Tax Evaders

Consistent and Predictable Business Deductions: State Conformity with Section 179 Deductions

Calling Foul on Athletic Tax Credits

Out With the Extenders, In With the New Obamacare Taxes

Missouri to Look More Closely at Ineffective Tax Credits