Individual and Consumption Taxes

Testimony: Texas Policy Options for Tax Reform

Texas lawmakers considering ways to reform the state’s tax code should seek to fix the sales tax base and repeal the economically-damaging margins tax.

Congressional Budget Office Releases Budget and Economic Outlook Report

Growing Number of State Sales Tax Jurisdictions Makes South Dakota v. Wayfair That Much More Imperative

Recommendations to Congress on the 2018 Tax Extenders

Congress should allow these tax extenders to expire and instead focus on making permanent features of the tax code that move it toward a more ideal system, such as full expensing.

Kentucky Legislature Overrides Governor’s Veto to Pass Tax Reform Package

By broadening bases while lowering rates, policymakers in Kentucky took a responsible approach to comprehensive tax reform.

Mississippi House Speaker Proposes “Tax Swap” to Fund Bridge Repair

Tax Freedom Day 2018 is April 19th

Tax Freedom Day is the day when the nation as a whole has earned enough money to pay its total tax bill for the year. In 2018, Tax Freedom Day falls on April 19th, 109 days into the year.

Three Tax Plans Under Consideration in Missouri

Previewing SCOTUS South Dakota v. Wayfair Online Sales Tax Case

Will Illinois Double Down on High Taxes?

Amending the Illinois constitution and adopting a graduated-rate income tax cannot solve the state’s fundamental problems. Instead, it doubles down on an already uncompetitive tax code.

Are Pre-Filled Forms the Solution to Tax Compliance Costs?

Does Your State Have an Estate or Inheritance Tax?

New York, New Jersey, and Connecticut v. the United States: A Preview of the SALT Limit Constitutional Challenge

The threatened lawsuit may be more a political exercise than a legal one, as a judge is unlikely to rule that the SALT deduction cap violates either the Equal Protection Clause or the Tenth Amendment

Updated Kentucky Tax Reform Package Would Boost State from 33rd to 18th on the State Business Tax Climate Index (Updated)

New York’s SALT Avoidance Scheme Could Actually Raise Your Taxes

Vaping Taxes by State, 2018

A variety of taxing methods and a wide range of rates indicates that there is little consensus on the best way to levy vapor taxes in the U.S.

Gross Receipts Taxes in the Marijuana Industry Found to Cause Distortionary Effects

States considering legalizing and taxing marijuana should pay attention to natural experiments occurring in states across the country.

Sources of Government Revenue in the OECD, 2018 Update

Distilled Spirits Taxes by State, 2018

Governor Dayton’s Budget Proposal: Some Pro-Growth Provisions, but Misses the Mark on Others

The proposal includes some good reforms, including conforming to the federal full expensing provision, but also rolls back some recent positive changes.