All Related Articles
Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions
In the long run, permanent full expensing produces about 4.5 times more GDP growth per dollar of revenue than making individual TCJA provisions permanent.
2 min read
The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments
The Tax Cuts and Jobs Act made significant progress in improving businesses’ ability to recover the cost of making investments in the United States by enacting 100 percent bonus depreciation.
11 min read
Pennsylvania: A 21st Century Tax Code for the Commonwealth
Policymakers from across the spectrum recognize that Pennsylvania’s tax code has not kept up with a 21st century economy. Here are comprehensive solutions for how Pennsylvania can achieve a more competitive tax code.
13 min read
Proposed Corporate Rate Hike Would Damage Economic Output
Raising the corporate tax rate would reduce economic growth and lead to a smaller capital stock, lower wage growth, and reduced employment.
2 min read
Prioritizing Tax Reform in Arkansas
1 min readResponding to the NYT’s Stock Buybacks Analysis
The increase in stock buybacks isn’t surprising nor a sign that the Tax Cuts and Jobs Act won’t increase domestic investment.
2 min read
Lowering the Corporate Income Tax Rate Benefits Old and New Capital
Cutting the corporate tax rate improves the United States’ international tax competitiveness, incentives new investment and benefits both old & new capital.
3 min read
The Benefits of Cutting the Corporate Income Tax Rate
The Tax Cuts and Jobs Act reduced the corporate income tax rate from the highest statutory rate in the developed world to a more globally competitive 21 percent.
13 min read
What the Main Criticisms of Stock Buybacks Get Wrong
Stock buybacks are a clearly visible phenomenon, but most critics point out the initial action, the buyback, and ignore the greater context.
3 min read
Online Sales Tax Revenue Presents Opportunity for Permanent, Comprehensive Reform in Wisconsin
Wisconsin’s tax system needs to be more competitive. New revenue from online sales taxes will make it easier to accomplish comprehensive reforms that benefit all Wisconsinites.
13 min read
Enhancing Tax Competitiveness in Connecticut
Connecticut has failed to live up to the expectations of 1991. Changes intended to make tax collections more stable, combined with constraints intended to promote fiscal prudence, have strayed far wide of the mark. To turn things around, Connecticut needs a more competitive tax code.
32 min read
Decomposing a Dynamic Revenue Estimate
4 min read
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
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