Business Taxes

Notes on Trump’s Tax Policy Speech in Missouri

Net Operating Loss Carryforward & Carryback Provisions by State

A Comparison of the Tax Burden on Labor in the OECD, 2017

The Careful Balance of Anti-Base Erosion Rules

A Unified Theory of Some of the Misconceptions in the Tax Reform Debate

A Repatriation Tax Holiday Sounds Fun, but Comes with a Hangover

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.

New West Virginia Revenue Proposal is Little More than Sleight of Hand

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.

What Would “Unprecedented Capital Expensing” Look Like?

Comments on Today’s Joint Statement on Tax Reform

If Retained, R&D Tax Credit Should Be Reformed

An Open Letter to Chairman Peter Roskam on Full Expensing

Should the Corporate Rate and the Pass-Through Rate Be Identical?

With Veto Override, Illinois Legislature Abandons Reform Efforts

Remarks by Scott Hodge to the Tax Fairness Conference

Making Sense of the Illinois Budget Debate

Ten States Begin FY2018 Without Budget In Place

A Bevy of Tax Bills To Raise Long-Term Revenue in Delaware

State Tax Changes Taking Effect July 1, 2017

While most states enact tax changes at the beginning of the calendar year, a number of them implement changes at the beginning of the fiscal year. Eight states have tax changes that will take effect on July 1, 2017, the beginning of the 2018 fiscal year.