All Related Articles
Tax Trends Heading Into 2019
In 2019, key trends in state tax policy include reductions in corporate tax rates, updating sales tax systems to include remote online sales, taxes on marijuana and sports betting, gross receipts taxes, and more. Explore our new 2019 guide!
32 min read
Results of 2018 State and Local Tax Ballot Initiatives
Ballot initiatives are often an afterthought on Election Day, but in many states, voters went to the polls to weigh in on significant tax policy questions. Here are the most recent results we’ve compiled for tax-related ballot measures.
5 min read
Gross Receipts Taxes in the Marijuana Industry Found to Cause Distortionary Effects
States considering legalizing and taxing marijuana should pay attention to natural experiments occurring in states across the country.
4 min read
Washington Legislature Considers B&O Tax Surcharge
Legislation introduced in Washington State correctly diagnoses the problem with the state’s B&O tax, but the proposed remedy could use some work.
6 min read
Trends in State Tax Policy, 2018
In 2018, trends to watch in state tax policy will include reductions in corporate tax rates, the spread of gross receipts taxes, new and lower taxes on marijuana, estate tax repeal, a wait-and-see approach on federal tax reform, and more.
16 min read
Ohio’s Commercial Activity Tax: A Reappraisal
The Ohio Commercial Activity Tax, a 0.26 percent tax on business gross receipts above $1 million, is a throwback to an earlier era of taxation, bringing back a tax type that had been in steady retreat for nearly a century.
34 min read