
All Related Articles




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



Taxation, Representation, and the American Revolution
James Otis’s rallying cry of “taxation without representation is tyranny!” became the watchwords of the American Revolution and remain familiar to our ears. American independence, which we celebrate each year, was born of a tax revolt.
6 min read
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




Reforming the Pass-Through Deduction
Here’s how the new pass-through deduction works and how it can be reformed to be less complex, less prone to abuse, more neutral, and more economically efficient.
49 min read

Stock Buybacks Don’t Hinder Investment Spending
Stock buybacks transfer capital from old established firms to new and innovative ones that need capital to meet their potential.
2 min read


