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Measuring Opportunity Zone Success
16 min read
Business in America
Who are the workers, consumers, and shareholders who interact with businesses in the U.S.? What forms do these businesses take? How do business taxes impact people’s lives? It is essential we answer these questions in order to design a business tax system that is simple, efficient, and enables economic progress.
5 min read
Not All Tax Expenditures Are Equal
The debate in Washington, D.C. often centers around tax expenditures, so-called corporate loopholes, in the tax code. But not all tax expenditures are created equal. Some represent neutral tax treatment and should be left alone, while others are distortionary and should be repealed. Understanding what a tax expenditure represents is essential for understanding how our tax code works for both businesses and individuals.
4 min read
What’s Going on With the Kiddie Tax?
2 min read
The U.S. Tax Burden on Labor, 2019
13 min read
Tax Burden on Labor in Europe, 2019
2 min read
To What Extent Does Your State Rely on Sales Taxes?
Many states are seeing a significant narrowing of their bases as lawmakers continue to carve out exemptions, and as consumption patterns shift ever more towards relatively-untaxed services.
4 min read
Reliance on Consumption Taxes in Europe
2 min read
The Tax Gap Tops $500 Billion a Year
4 min read
Marginal Tax Rates for Pass-through Businesses Vary by State
Pass-through businesses are now the dominant business form in the U.S., making up more than half of the private sector workforce in every state. Federal taxes on income set a minimum tax rate for pass throughs, but marginal rates for pass throughs vary based on how states tax individual income.
3 min read
