Individual Income and Payroll Taxes

Measuring the Value of Deferral in Capital Gains Tax Proposals

Recent Changes in Top Personal Income Tax Rates in Europe

Does Your State Have a Marriage Penalty?

A marriage penalty is when married couples filing jointly face a higher effective tax rate than they would if they filed as two single individuals with the same amount of combined income.

No Good Options as Chicago Seeks Revenue

Facing an $838 million budget shortfall, a looming pension crisis, and an aggressive spending wish list, some Chicago policymakers and activists are expressing interest in a laundry list of new and higher taxes that could, collectively, raise as much as an additional $4.5 billion a year.

Tax Revenue in Asian and Pacific Economies

Poland’s Youth Tax Cut Creates Dueling Incentives

Increasing Taxes on Capital Gains Requires Trade-offs

Three Carbon Tax Bills Introduced in Congress

Local Income Taxes in 2019

Improper Payments and EITC Reform

Tax Relief for Families in Europe

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

A Preliminary Look at 2018 Tax Data

Initial 2018 IRS tax return data shows that the TCJA expanded the use of several credits and deductions, made the standard deduction more favorable than itemizing, reduced tax refunds, and lowered taxes for most Americans.

Washington State Judge Opens the Door for Income Taxes

Tax Reforms in Georgia 2004-2012

State Tax Changes as of July 1, 2019

Millionaire’s Tax Gets Axed from New Jersey Budget

How Much Turnover Is There Among the Richest Americans?

Beto O’Rourke’s War Tax Is a New Approach

Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households

Van Hollen’s proposals add to the long list of Democratic Party tax proposals that attempt to both raise additional revenue from corporations and high-income households and make the tax code more progressive and “equitable.”