Individual and Consumption Taxes

Trading Bad Policy for Good Policy in Arkansas

D.C. Paid Leave Payroll Tax Set for Implementation

Washington Legislature Takes Up Formal Income Tax Ban

Testimony: The Tax Code as a Barrier to Entrepreneurship

Lawmakers interested in removing barriers to entrepreneurship should consider ways to mitigate 3 distortions in the U.S. tax code: the limited deductibility of business net operating losses, the limited deductibility of capital losses, and lengthy depreciation schedules.

Testimony: Comments on Deferred Income Tax Rate Changes, Tax Competitiveness, and Sales Tax Expansion

Comparing the Static and Dynamic Effects of Tax Reform on After-Tax Incomes

Three Big Problems with Sales Taxes Today — and How to Fix Them

Testimony: Comments on Deferred Income Tax Rate Changes

Illinois Senators Try for a Third Time

Tax Cuts Signed in Arkansas

2016 Outstanding Achievement in State Tax Reform

Summary of the Latest Federal Income Tax Data, 2016 Update

U.S. Supreme Court Nominee Gorsuch on State Taxes and Interstate Commerce

State and Local Sales Tax Rates, 2017

Retail sales taxes are one of the more transparent ways to collect tax revenue. While graduated income tax rates and brackets are complex and confusing to many taxpayers, sales taxes are easier to understand; consumers can see their tax burden printed directly on their receipts.

Ohio Governor Kasich Puts Forward Tax Changes in New Budget

A Flawed Property Tax Swap in Pennsylvania

Testimony: Reforming the Estate Tax in Minnesota

Gas Tax Rates by State, 2017

Alaska’s Budget Shortfall Highlights Peculiarities of State Tax Code

Punching the Meal Ticket: Local Option Meals Taxes in the States