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How High Are Wine Taxes in Your State?
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Remembering Martin Feldstein
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Italy Can Pay for a Flat Tax
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Dividend Tax Rates in Europe, 2019
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Beer Taxes by State, 2019
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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.
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Reliance on Property Taxes in Europe
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Measuring Opportunity Zone Success
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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 Some represent neutral tax treatment and should be left alone, while others are distortionary and should be repealed.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.
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What’s Going on With the Kiddie Tax?
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