Business Taxes

A Border Adjustment Phase-in?

Landmark Tax Avoidance Treaty Could Change International System

Full Expensing Costs Less Than You’d Think

Full expensing could grow the long-run size of the U.S. economy by 4.2 percent, which would lead to 3.6 percent higher wages and 808,000 full-time jobs. What’s more, it wouldn’t cost as much revenue as some think.

Why Temporary Corporate Income Tax Cuts Won’t Generate Much Growth

Real tax reform should boost incomes for all. A corporate income tax cut could be a means to do that, but not if it’s temporary. A temporary cut is less likely to promote growth and less likely to benefit American workers.

Minnesota Budget Squabbles Might Spur Lawsuit

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

Tax Reform Gridlock Could Force Immediate Special Session for Louisiana Legislature

What We Can Learn from the UK’s Corporate Tax Cuts

Ohio Illustrated: A Visual Guide to Taxes & The Economy

This new chart book cuts through the complexity and gives you a broad perspective of Ohio’s overall economy and tax system. The result is a powerful diagnostic tool you can use to identify your state’s unique strengths and weaknesses.

Kansas Pass-Through Carveout Repealed After Legislature Overrides Gov. Brownback’s Veto

Another Ballot Battle in Oregon is Brewing

California Single-payer: A Dream for Expanded Coverage, a Nightmare to Fund

In West Virginia, CATs and Dogs Living Together

West Virginia Gross Receipts Tax Proposals Just Won’t Die

Delivering Tax Relief to D.C. Taxpayers

A Quick Overview of the Asymmetric Taxation of Business Gains and Losses

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

The Cautionary Tale of Chilean Tax Reform

Tax Treatment of Structures Under Expensing

Will Today’s Hearing Portray the Border Adjustment as a Trade Policy or a Tax Policy?