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Correct Decision to Exempt Canada and Mexico Assures that New Tariffs Won’t Work as Planned
President Trump’s plan to impose tariffs on all steel and aluminum imports–except those from Mexico and Canada–will not work as the administration hopes. It will increase costs for businesses and raise prices for consumers.
3 min read![](https://taxfoundation.org/wp-content/uploads/2023/08/US-capitol-3-300x212.jpg)
Tax Reform Isn’t Done
Expiring provisions, scheduled tax increases on investment, unresolved issues in the code—The Tax Cuts and Jobs Act was passed, but tax reform isn’t done yet.
37 min read![Maine tobacco tax and Maine vaping tax increase proposal. Learn more about Maine cigarette tax increase and the issue of cigarette smuggling (disease control and prevention)](https://taxfoundation.org/wp-content/uploads/2017/02/main-300x200.jpg)
Maine Tax Conformity Bill a Step Toward Better Policy
In the wake of the Tax Cuts and Jobs Act, Maine is considering conformity legislation that would improve the competitiveness of the state’s tax code.
3 min read![Federal Reserve](https://taxfoundation.org/wp-content/uploads/2017/02/Fed-300x166.jpg)
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States Explore Taxing Carried Interest
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Getting “Real” by Indexing Capital Gains for Inflation
Many elements of the income tax are adjusted for inflation, such as tax brackets, but the purchase price of assets that are later sold for capital gains or losses is not. Here’s the case for changing that.
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New Tariff Plan Could Cost States $9 Billion
While the burden of Trump’s tariffs will ultimately be felt by most U.S. consumers, two-thirds of the new taxes will be initially borne by 10 states.
6 min read![SCOTUS Wayfair online sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/supreme-court-1-e1529343437618-300x155.jpg)
Tax Foundation Brief in Wayfair Online Sales Tax Case: SCOTUS Should Set Meaningful Limits on State Taxing Power
In the South Dakota v. Wayfair online sales tax case, the U.S. Supreme Court should ensure that state sales tax laws don’t burden interstate commerce.
3 min read![Exports Imports Steel Tariff Aluminum Tariff](https://taxfoundation.org/wp-content/uploads/2018/03/AdobeStock_146952858-e1520001295613-300x200.jpeg)
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President Trump Announces Two Steep Tariffs on Steel and Aluminum
President Trump’s new tariffs on steel and aluminum will have negative consequences for downstream manufacturing companies, consumers, and other sectors in the economy.
4 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/oecd-300x162.jpg)
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Sources of Personal Income, Tax Year 2015
Taxpayers reported $10.4 trillion of total income on their 2015 tax returns. This report breaks down the sources of this income: wages and salaries, business income, investment income, and retirement income.
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Tax Reform Moving Quickly in Georgia
In response to federal tax reform, Georgia is poised to reform its own tax code in a way that would make the state more competitive with its neighbors.
3 min read![Idaho State Capitol](https://taxfoundation.org/wp-content/uploads/2018/02/boise_idaho_capital_dome_government_architecture_states_building-1325080-300x176.jpg)
Idaho Tax Reform Bill Advances
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Oregon’s Chance to Limit a Flaw in the Federal Tax Code
Senator Hass’s proposal to limit the special pass-through deduction in Oregon is the right choice, protecting the state’s budget, while advancing sound tax policy.
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