Individual and Consumption Taxes

The Effects of Making the Charitable Deduction Above-The-Line

Sales Tax Holidays by State, 2017

Sales tax holidays have enjoyed political success, but rather than providing a valuable tax cut or a boost to the economy, they impose serious costs on consumers and businesses without providing offsetting benefits.

Five Ideas for Simplifying the Individual Tax Code

Hawaii Hikes Income Taxes to Pay for Earned Income Credit

Oregon’s New Bike Tax and the Future of Transportation Taxes

How High Are Individual Income Tax Collections in Your State?

State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Competition

Estate and inheritance taxes reduce investment, discourage business expansion, and sometimes drive wealthy taxpayers out of state. It’s little wonder that states are under pressure to reduce or eliminate them.

Seattle Passes Municipal Income Tax; It is Almost Certainly Illegal

Refund Equality Act Would Correct Federal Filing Quirk

How Are Your State’s Roads Funded?

With Veto Override, Illinois Legislature Abandons Reform Efforts

State and Local Sales Tax Rates, Midyear 2017

Making Sense of the Illinois Budget Debate

Ten States Begin FY2018 Without Budget In Place

The Largest Deductions Taken by High-Income Households

Vaping Taxes by State, 2017

A Bevy of Tax Bills To Raise Long-Term Revenue in Delaware

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.

Senate GOP Healthcare Bill Would Repeal $550 Billion in ACA Tax Increases

Oklahoma Cigarette Fee Under Fire