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Individual Income and Payroll Taxes

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Wyoming Business Tax Competitiveness

2018 State Business Tax Climate Index

For 15 years, our State Business Tax Climate Index has been the standard for legislators and taxpayers to understand how their state’s tax code compares and how it can be improved. Now, for the first time ever, you can explore our Index’s 100+ variables in an easy to use, interactive format.

16 min read
Big Six Tax Plan Framework

Details of the “Big Six” Tax Framework

Republican leadership in the House, Senate, and White House released a framework for a tax proposal that would lower taxes on businesses and individuals and simplify a number of aspects of the federal tax code. Here are the details we know right now.

3 min read
United States map, The US States which are impacted by federal tax reform

Is the State and Local Tax Deduction in Place to Protect Against Double Taxation?

Repealing the state and local tax deduction will be an important part of pro-growth tax reform. Eliminating the deduction would free up $1.8 trillion to use for lowering rates across the board. Special interest groups will want you to think this deduction protects you against double taxation. Don’t fall for it.

2 min read
Average Effective Tax Rate on the Top 1 Percent of U.S. Households taxes on the rich taxing the rich

Taxes on the Rich Were Not That Much Higher in the 1950s

The top 1 percent of Americans today do not face an unusually low tax burden, by historical standards. In the 1950s, when the top marginal income tax rate reached 92 percent, the top 1 percent of taxpayers paid an effective rate of only 16.9 percent.

4 min read