Sales Taxes on Soda, Candy, and Other Groceries, 2018
When policymakers get in the habit of handpicking goods for which the sales tax does or does not apply, the tax base simultaneously erodes and becomes more complex.
25 min readWhen policymakers get in the habit of handpicking goods for which the sales tax does or does not apply, the tax base simultaneously erodes and becomes more complex.
25 min readAmerican independence, which we celebrate this week, was born of a tax revolt.
6 min readSoda taxes are proposed with the promise to improve public health outcomes, but they come with equity concerns because of their regressive nature.
23 min readExcise taxes make up a relatively small portion of state and local tax collections—about 11 percent—but per capita collections vary widely from state to state.
3 min readWhile a cigarette tax increase can seem like a productive step for public health, the decision carries with it many undesirable outcomes.
2 min readAs public opinion increasingly favors the legalization of recreational marijuana, a growing number of states must determine how to structure marijuana taxes.
2 min readBy broadening bases while lowering rates, policymakers in Kentucky took a responsible approach to comprehensive tax reform.
2 min read