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![State Tax Changes, train tracks changing symbolizing the states changing their taxes](https://taxfoundation.org/wp-content/uploads/2017/06/changes-track-300x122.jpg)
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.
8 min read![](https://taxfoundation.org/wp-content/uploads/2017/02/budgeting-300x169.jpg)
How a Longer Budget Window Helps and Doesn’t
Some federal lawmakers want a longer budget window to keep temporary tax cuts in place longer. However, temporary tax cuts would still have drawbacks and won’t provide the benefits of permanent tax reform.
5 min read![Healthcare](https://taxfoundation.org/wp-content/uploads/2015/01/healthcare-300x225.jpg)
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![Oregon Gross Receipts Tax, Oregon Business Tax, Oregon personal income tax, Oregon Tax, Oregon business activity tax, Oregon corporate activity tax](https://taxfoundation.org/wp-content/uploads/2017/01/oregon2-300x227.jpg)
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![Mobile Workforce](https://taxfoundation.org/wp-content/uploads/2017/03/air-760325_1280-300x200.jpg)
![Full expensing vs corporate tax rate cut](https://taxfoundation.org/wp-content/uploads/2017/05/CostRecoveryvsCorpCut-31-300x217.png)
![Tax policy tool kit,](https://taxfoundation.org/wp-content/uploads/2017/06/tools-e1592322221155-300x200.png)
Unpacking the State and Local Tax Toolkit: Sources of State and Local Tax Collections
There are a number of sources of state and local tax collections each with important implications for revenue stability and economic growth. Which taxes does your state and/or locality rely on most?
22 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/nfl1-300x225.jpg)
![Annual Cost of Full Expensing vs. Neutral Cost Recovery as a Percent of GDP, 2017-2036](https://taxfoundation.org/wp-content/uploads/2017/06/Expenssing-v-NCR-41-300x217.png)
![North Carolina franchise tax, North Carolina capital stock tax](https://taxfoundation.org/wp-content/uploads/2017/01/north-carolina-300x180.jpg)
![West Virginia vaping tax O Palsson](https://taxfoundation.org/wp-content/uploads/2017/02/West-Virginia-State-Capitol-300x208.jpg)
![](https://taxfoundation.org/wp-content/uploads/2015/08/San_Diego_Skyline_at_Dawn-300x200.jpg)
![Kevin Brady Border Adjustment](https://taxfoundation.org/wp-content/uploads/2017/06/Kevin_Brady_32306463694-e1529342220291-300x200.jpg)
A Border Adjustment Phase-in?
5 min read![International flags, Upcoming Corporate Tax Rate Reductions and Missing Profits of Nations](https://taxfoundation.org/wp-content/uploads/2015/10/international1-300x240.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/06/long-run-expensing-costs-300x246.png)
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.
12 min read![US Capitol Building, Washington DC, Federal Government, Federal Taxes](https://taxfoundation.org/wp-content/uploads/2017/06/sky-3339014_1920-300x113.jpg)
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.
14 min read![Minnesota State Capitol Northeast](https://taxfoundation.org/wp-content/uploads/2017/06/Minnesota_State_Capitol_from_northeast_5-e1529342274227-300x205.jpg)