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![Tax Reform 2.0 Framework a Good Start](https://taxfoundation.org/wp-content/uploads/2018/07/money-2724241-300x203.jpg)
Tax Reform 2.0 Framework a Good Start
2 min read![South Dakota v Wayfair Moore v. United States tax unrealized income gains Obergefell v. Hodges: Supreme Court Upholds Same-Sex Marriage U.S. Supreme Court Nomination 2018](https://taxfoundation.org/wp-content/uploads/2018/07/AdobeStock_114271865-e1531170050696-300x200.jpeg)
Testimony: Post-Wayfair Options for Congress
10 min read![Washington Business Tax Structure](https://taxfoundation.org/wp-content/uploads/2017/01/seattle-300x156.jpg)
![Tax Cuts and Jobs Act State Conformity](https://taxfoundation.org/wp-content/uploads/2018/07/USA-map-300x214.jpg)
Five States Accomplish Meaningful Tax Reform in the Wake of the Tax Cuts and Jobs Act
Georgia, Idaho, Iowa, Missouri, and Utah capitalized upon the Tax Cuts and Jobs Act’s (TCJA) changes by conforming to increase their annual state revenues.
5 min read![PGA Tour Tax Exemption of Pro Sports Organizations, PGA, LPGA, NHL](https://taxfoundation.org/wp-content/uploads/2018/07/golf-1284012_1920-300x200.jpg)
![Tax Cuts and Jobs Act Jobs added, federal tax law job impact](https://taxfoundation.org/wp-content/uploads/2018/07/hiring-crop-300x220.jpg)
State-by-State Job Impacts of the Tax Cuts and Jobs Act in 2018
Our updated analysis of the state-by-state impact of the Tax Cuts and Jobs Act shows that the new federal tax law will create 215,000 full-time equivalent jobs in 2018. Here’s how each state will be affected.
2 min read![1986 Tax Reform Economics and Why It Didn't Create Growth](https://taxfoundation.org/wp-content/uploads/2018/07/chart-594212_1920-300x220.jpg)
The Economics of 1986 Tax Reform, and Why It Didn’t Create Growth
In contrast, the Tax Cuts and Jobs Act lowered the corporate tax rate and allows immediate and full expensing for the next five years.
3 min read![Full expensing manufacturing business investment](https://taxfoundation.org/wp-content/uploads/2018/09/manufacturing-ENHANCED-300x200.jpeg)
![Money, The Real Lesson of 70 Percent Tax Rates on Entrepreneurial Income, U.S. tax code progressive tax code, income inequality, Saez and Zucman, income tax rich](https://taxfoundation.org/wp-content/uploads/2019/01/money-300x200.jpg)
![State ranking by corporate income tax reliance. CIT](https://taxfoundation.org/wp-content/uploads/2018/07/CIT-State-Reliance-300x265.png)
![South Dakota v Wayfair Moore v. United States tax unrealized income gains Obergefell v. Hodges: Supreme Court Upholds Same-Sex Marriage U.S. Supreme Court Nomination 2018](https://taxfoundation.org/wp-content/uploads/2018/07/AdobeStock_114271865-e1531170050696-300x200.jpeg)
![Kansas remote sales tax regime, Kansas online sales tax, Kansas wayfair sales tax, Kansas Internet sales tax collection](https://taxfoundation.org/wp-content/uploads/2018/07/Wayfair-300x200.jpg)
What Does the Wayfair Decision Really Mean for States, Businesses, and Consumers?
Various interpretations of the recent Wayfair decision from the U.S. Supreme Court has led to confusion about its impact for online sellers and consumers. We clear up that confusion with this Q&A.
8 min read![Trump tariffs on China](https://taxfoundation.org/wp-content/uploads/2018/07/tariffs-4-300x202.jpg)
![new jersey tax reform](https://taxfoundation.org/wp-content/uploads/2017/01/new-jersey-300x200.png)
![WTO Alternatives to Imposing Broad Tariffs](https://taxfoundation.org/wp-content/uploads/2018/07/tariffs-2-300x225.jpg)
![The Biden Administration’s Misguided Approach to Defining “American” Companies U.S. Trade Representative Ambassador Tai](https://taxfoundation.org/wp-content/uploads/2024/02/US-international-tax-policy-300x200.jpeg)
Taxation, Representation, and the American Revolution
American independence, which we celebrate this week, was born of a tax revolt.
6 min read![Background image of people walking](https://taxfoundation.org/wp-content/uploads/2023/01/hero-image-300x162.jpg)
The Distributional Impact of the Tax Cuts and Jobs Act over the Next Decade
Taxpayers in every income level will receive a tax cut in 2018 and for most of the next decade. See how the size of that tax cut will vary for each income group over the next decade with our new, long-term distributional analysis.
33 min read![Congressional Budget Office Projects Spending Growth Will Outpace Revenue Growth](https://taxfoundation.org/wp-content/uploads/2018/06/bank-note-941246_1920-300x225.jpg)
![tariffs and trade Shipping containers, Impact of Trade and Tariffs on the United States](https://taxfoundation.org/wp-content/uploads/2018/06/shipping-containers-1150062_1920-300x200.jpg)