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Clearing up Carbon Taxes

Amidst bipartisan climate negotiations on Capitol Hill, there have been renewed calls for a carbon tax. Carbon taxes have long been magnets for political controversy. But from an economic standpoint, they deserve to be taken seriously. Here’s why.

2023 state tax reform and relief trend continues

States’ Taxes Go Flat

In more than 100 years of state income taxes, only four states have ever moved from a graduated-rate income tax to a flat tax. Another four may adopt flat tax legislation just this year. We discuss what flat taxes are, what they mean for taxpayers, and why so many states are making a push for them this year.

Biden tax compliance plan to improve IRS funding and tax enforcement to improve tax collection

Tax Filing Season: Options for Improvement

Efforts to improve the taxpayer experience should focus on the IRS’s operations and include structural improvements to the tax code.

4 min read
Explore the three basic tax types on what you buy, earn, and own.

The Three Basic Tax Types

The better you understand taxes, the better equipped you are to make decisions about them. All taxes can be divided into three basic types: taxes on what you buy, taxes on what you earn, and taxes on what you own.

Missouri flat income tax reform Missouri income tax reform Missouri Should Consider Flat Income Tax in Special Session

Missouri Tax Reform Could Give State Competitive Edge

Tax reform has become a major focus for state legislatures this session, and Missouri lawmakers are tuned in to the action: after adjusting individual income tax triggers in 2021, the legislature is exploring further tax reform options.

6 min read
TaxEDU glossary

Case Study: Taxing a New Industry

More states are contemplating the tradeoffs associated with legalizing recreational marijuana and taxing it to obtain a new stream of revenue. In fact, a key point when legalizing recreational marijuana is tax design. Most states that currently allow and tax sales have opted for a price-based (ad valorem) excise tax and levy the general sales tax on recreational marijuana sales.

Wealth taxes in Europe 2022 net wealth tax countries. Which European countries have a wealth tax

Wealth Taxes in Europe, 2022

Only three European OECD countries levy a net wealth tax, namely Norway, Spain, and Switzerland.

3 min read

History of Taxes

Learn where and when taxes originated and how they resemble taxes we have today. Understand how the American tax code developed from the beginning of the colonies. Learn about some of the weirder taxes throughout history, designed not just to raise revenue, but influence behavior too.