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Moore tax case of Moore vs United States consumption tax base

Why Moore v. U.S. Won’t Get Us a Consumption Tax Base

At first glance, a ruling for the plaintiffs in Moore might seem to solve some of the timing problems with the U.S. tax system. Unfortunately, upon greater inspection, such a ruling might create new timing problems. And the more rigid the ruling, the harder it would be to fix the timing problems it would create.

5 min read
2023 Tax Extenders Expiring TCJA Business Tax Provisions and Child Tax Credit Year-End Tax Deal

Tax Extenders in 2023: Three Major Business Provisions and an Expanded Child Credit?

In Congress, both parties have expressed widespread support for improving the treatment of R&D and potentially extending some or all of the major business provisions, while the White House and congressional Democrats have indicated interest in an expanded child tax credit, suggesting potential for a deal.

6 min read
State and local tax collections per capita by state FY 2021

How High Are State and Local Tax Collections in Your State?

Contrary to initial expectations, the pandemic years were good for state and local tax collections, and while the surges of 2021 and 2022 have not continued into calendar year 2023, revenues remain robust in most states and well above pre-pandemic levels even after accounting for inflation.

4 min read
2024 tax brackets IRS inflation adjustments for tax year 2024 in early 2025 tax filing season

2024 Tax Brackets

Explore the IRS inflation-adjusted 2024 tax brackets, for which taxpayers will file tax returns in early 2025.

4 min read
Details and Analysis of Making 2017 Tax Reform Permanent

Details and Analysis of Making the 2017 Tax Reforms Permanent

Lawmakers will have to weigh the economic, revenue, and distributional trade-offs of extending or making permanent the various provisions of the TCJA as they decide how to approach the upcoming expirations. A commitment to growth, opportunity, and fiscal responsibility should guide the approach.

18 min read
Do taxes affect where people move? Do taxes affect interstate migration?

How Do Taxes Affect Interstate Migration?

The latest IRS and Census data show that people and businesses favor states with low and structurally sound tax systems, which can impact the state’s economic growth and governmental coffers.

7 min read
Jeff Bezos Move Undercuts Proposed Washington State Wealth Tax

Jeff Bezos’s Move Undercuts Proposed Washington State Wealth Tax

Whether tax savings motivated his move or not, the implications for Washington are very real, and serve to illustrate just how dangerous it can be to design tax systems that rely so overwhelmingly on a very small number of taxpayers choosing to stay put.

3 min read
South Dakota v Wayfair online sales tax remote sellers compliance issues with marketplace facilitator laws

Marketplace Facilitator Laws: Past, Present, and a Better Future

The current patchwork of state laws taxing marketplace facilitators is complex, burdensome, and inefficient. States should work to resolve these issues and standardize the otherwise disparate requirements—with or without an inducement from Congress or the courts.

29 min read