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2019 sales tax holiday, tax-free weeks, tax-free weekends, back-to-school tax-free weeks, back-to-school tax-free weekends

Sales Tax Holidays by State, 2019

If a state must offer a “holiday” from its tax system, it is an implicit recognition that the state’s tax system is uncompetitive.

44 min read
return-free filing, return-free tax filing 2018 tax data, effects of the Tax Cuts and Jobs Act, 2018 tax return data, federal tax reform impact

A Preliminary Look at 2018 Tax Data

Initial 2018 IRS tax return data shows that the TCJA expanded the use of several credits and deductions, made the standard deduction more favorable than itemizing, reduced tax refunds, and lowered taxes for most Americans.

4 min read
state sales tax rates, local sales tax rates, 2019 state sales taxes, 2019 local sales taxes, state sales tax base

State and Local Sales Tax Rates, Midyear 2019

The role of competition in setting sales tax rates is often overlooked. One study shows that per capita sales in border counties in sales tax-free New Hampshire have tripled since the late 1950s, while per capita sales in border counties in Vermont have remained stagnant.

13 min read