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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
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
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
A Border Adjustment Phase-in?
5 min read
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
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
Delivering Tax Relief to D.C. Taxpayers
2 min read
Interest Deductibility – Issues and Reforms
Interest deductibility creates holes in the tax base, distorts corporate investment strategies, and contributes to a potentially dangerous macroeconomic environment of overleveraging.
20 min read