All Related Articles
Illustrating Senator Warren’s Taxes on Capital Income
Taken together, these proposed tax changes would significantly raise marginal and effective tax rates and increase the cost of capital, all of which would lead to a reduced level of output and less revenue than anticipated.
5 min read
Welcome to the Index, Lithuania!
5 min read
Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications
In our new report, we explore the design implications of a carbon tax and provide estimates for revenue, economic, and distributional effects of three potential carbon tax and revenue recycling proposals. Each proposal faces different trade-offs and achieves different policy goals.
23 min read
Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All
Elizabeth Warren released a detailed plan on how she would fund Medicare For All, proposing a wealth tax, financial transactions tax, mark-to-market taxation of capital gains income, and a country-by-county minimum tax, among other reforms.
5 min read
2020 State Business Tax Climate Index
Connecticut, California, New York, and New Jersey rank lowest in our 2020 State Business Tax Climate Index, which compares states on more than 120 tax policy variables to show how well they structure their tax systems and to provide a road map for improvement.
20 min read
UK Taxes: Potential for Growth
3 min read
Better than the Rest
2 min read
Legislation Introduced to Cancel R&D Amortization
Canceling the amortization of research and development costs would reduce federal revenue, but policymakers have a variety of options to offset the costs.
3 min read
International Tax Competitiveness Index 2019
Our International Index compares OECD countries on over 40 variables that measure how well each country’s tax system promotes sustainable economic growth and investment.
11 min read