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Unclear if Warren’s Wealth Tax Proposal is Constitutional
There is a chance that Senator Warren’s proposed wealth tax would be found unconstitutional, but opinions are mixed and the precedents go both ways.
2 min read
Sorry, Washington State: Capital Gains Taxes are Still Income Taxes—But There’s a Better Way
A new, high tax rate on capital gains income would be a risky move for Washington State even if it didn’t face an enormous constitutional challenge.
5 min read
Opportunity Zones: What We Know and What We Don’t
Research suggests place-based incentive programs redistribute rather than generate new economic activity, subsidize investments that would have occurred anyway, and displace low-income residents.
20 min read
2019 Tax Brackets
The IRS recently released its 2019 individual income tax brackets and rates. Check out the new standard deduction, child tax credit, earned income tax credit, rates and brackets, and more.
5 min read





The Complicated Taxation of America’s Retirement Accounts
Changes to the way we tax long-term savings could remove the excess tax burden on saving and investment, helping individuals to better provide for their financial future.
15 min read
Is Every Tax Cut Kansas?
6 min read



States Explore Taxing Carried Interest
3 min read
Getting “Real” by Indexing Capital Gains for Inflation
Many elements of the income tax are adjusted for inflation, such as tax brackets, but the purchase price of assets that are later sold for capital gains or losses is not. Here’s the case for changing that.
17 min read