Where Does Kamala Harris Stand on Tax Policy?
What tax policy ideas did Harris propose along the campaign trail, and how do they differ from Biden’s plan?
4 min read
All Related Articles
Does Your State Tax Social Security Benefits?
The question, “Does my state tax Social Security benefits?” may be simple enough, but the answer includes a lot of nuance. Many states have unique and specific provisions regarding the taxation of Social Security benefits, which can be broken into a few broad categories.
3 min read
Evidence Suggests that Tax Rates Influence Migration Decisions
Individuals respond to taxes by changing their behavior. Hence, when there are tax differences between countries, some might respond by moving to a lower-tax area. For higher-income individuals, the benefits of moving as a result of higher taxes are greater because they have more income or wealth at stake.
4 min read
Coronavirus Assistance for American Families Act Would Provide More Generous Rebates for Dependents
On Thursday, U.S. Senators Marco Rubio (R-FL), Bill Cassidy (R-LA), Steve Daines (R-MT), and Mitt Romney (R-UT) released the Coronavirus Assistance for American Families Act (CAAF), which would provide payments of $1,000 to adults and children with Social Security numbers, subject to income limits used in the original round of rebates. Among other modifications, it would be more generous to households and families with children when compared to the original rebates distributed under the CARES Act.
5 min read
Brazil has the Opportunity to Implement a Simple Consumption Tax and Foster Tax Progressivity at the Same Time
Brazil has one of the world’s most complex tax systems. Brazil has the opportunity to implement a simple consumption tax and foster tax progressivity at the same time.
5 min read
State Income and Sales Tax Revenues Slide in Second Quarter
Today marked the release of second-quarter GDP data and provides a new glimpse into early changes in state and local revenues and spending. All told, second-quarter state and local tax receipts came in about 3.8 percent lower than they did in the same quarter a year ago. Income and sales taxes fell considerably while property and excise tax collections remained stable.
3 min read
Senate Republicans Introduce the HEALS Act for Coronavirus Pandemic Relief
A resurgence in coronavirus cases and receding economic activity in many states threaten the nascent economic recovery. To address the ongoing crisis, the Senate Republican Phase 4 proposal builds on the CARES Act provisions while modifying others, including a scaled down federal UI benefit.
8 min read
