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Five States Accomplish Meaningful Tax Reform in the Wake of the Tax Cuts and Jobs Act
Georgia, Idaho, Iowa, Missouri, and Utah capitalized upon the Tax Cuts and Jobs Act’s (TCJA) changes by conforming to increase their annual state revenues.
5 min read
State-by-State Job Impacts of the Tax Cuts and Jobs Act in 2018
Our updated analysis of the state-by-state impact of the Tax Cuts and Jobs Act shows that the new federal tax law will create 215,000 full-time equivalent jobs in 2018. Here’s how each state will be affected.
2 min read
Evaluating the SALT Deduction Constitutional Challenge
Four states have brought a lawsuit against the federal tax bill claiming that its $10,000 cap on the state-local deduction is unconstitutional. Here’s why the lawsuit has little merit.
7 min read
Sales Tax Holidays by State, 2018
Sales tax holidays are not sound tax policy as they create complexities for all involved, while inserting the political process into consumer decisions.
45 min read
Sales Taxes on Soda, Candy, and Other Groceries, 2018
When policymakers get in the habit of handpicking goods for which the sales tax does or does not apply, the tax base simultaneously erodes and becomes more complex.
25 min read
Making the Tax Cuts and Jobs Act Individual Income Tax Provisions Permanent
If extended, the individual income tax provisions in the Tax Cuts and Jobs Act would increase long-run GDP by 2.2 percent, long-run wages by 0.9 percent, and add 1.5 million new jobs.
8 min read
What Does the Wayfair Decision Really Mean for States, Businesses, and Consumers?
Various interpretations of the recent Wayfair decision from the U.S. Supreme Court has led to confusion about its impact for online sellers and consumers. We clear up that confusion with this Q&A.
8 min read
Taxation, Representation, and the American Revolution
James Otis’s rallying cry of “taxation without representation is tyranny!” became the watchwords of the American Revolution and remain familiar to our ears. American independence, which we celebrate each year, was born of a tax revolt.
6 min read