Individual and Consumption Taxes

The Regressivity of Deductions

Vaping Taxes by State, 2019

Are Opportunity Zones Working as Intended?

Testimony before the House Ways and Means Select Revenue Measures Subcommittee

Watch Nicole Kaeding, Vice President of Federal and Special Projects at the Tax Foundation, testify before the House Ways and Means Select Revenue Measures Subcomittee on the impact of limiting the SALT deduction.

Millionaires’ Tax Take Two: Massachusetts legislature moves forward Millionaires’ Tax

Maine Hotels and Campgrounds Would Have Felt LOST If Bill Became Law

Distilled Spirits Taxes by State, 2019

The “Cadillac” Tax and the Income Tax Exclusion for Employer-Sponsored Insurance

The Cadillac tax offers one way that policymakers can work to rein in our tax code’s subsidization of the health-care industry, which has increased the price of health-care services.

Simplifying Complex Income Tax Deduction Rules Would Benefit Short-Term Rental Arrangements

The Unintended Consequences of Senator Booker’s “Renters Credit”

How High Are Wine Taxes in Your State?

Remembering Martin Feldstein

Italy Can Pay for a Flat Tax

Synopsis of New IRS Rules on SALT Deduction Cap Charitable Workaround

Minnesota Policymakers Strike Tax Conformity Deal

The Tax Proposal That Refuses to Die: New Jersey’s Millionaire’s Tax

Arizona Delivers Rate Cuts and Tax Conformity

Dividend Tax Rates in Europe, 2019

Beer Taxes by State, 2019

Modernizing Utah’s Sales Tax: A Guide for Policymakers

By almost any measure, Utah is, and deserves to be, the envy of its peers. Utah leads the country in job growth, and the state’s economy has grown at twice the rate of the nation at large. Utah’s income tax reforms adopted in 2007 established a model for other states to follow. But today, some of these gains are being undone—not by conscious policy choices, but by their absence.