Individual Income and Payroll Taxes

State and Local Individual Income Tax Collections Per Capita

Governor Cuomo’s Aggressive Theory of Tax Flight—And Why He’s Wrong About How to Stop It

Wisconsin Tax Options: A Guide to Fair, Simple, Pro-Growth Reform

Despite tax cuts in recent years, Wisconsin’s overall tax structure lags behind competitor states in simplicity, tax rates, and business climate for residents and investment. Explore our new comprehensive guide to see how the Badger State can achieve meaningful tax reform.

The Status of State Personal Exemptions a Year After Federal Tax Reform

Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended

While progressivity may look appealing—particularly at a time when policymakers in Congress seem to be competing on how best to extract revenue from the wealthiest in the country—it may not raise the revenue intended.

Income Taxes on the Top 0.1 Percent Weren’t Much Higher in the 1950s

Recent plans to increase the tax burden on wealthy Americans, such as higher marginal income tax rates and wealth taxes, are flawed in several ways, including in their lack of understanding of tax history.

Implementing Phase Three of Individual Income Tax Cuts in Arkansas

Don’t Judge Your Taxes by Your Refund

The Real Lesson of 70 Percent Tax Rates on Entrepreneurial Income

The fall and then rise of entrepreneurial income claimed on the wealthy’s 1040 tax returns clearly tracks the seeming decline of inequality from 1950 to 1980, followed by the sudden rise in inequality since 1986. The shifting composition of income claimed by the rich due to changes in tax laws explains this illusion.

Toward a State of Conformity: State Tax Codes a Year After Federal Tax Reform

States incorporate provisions of the federal tax code into their own codes in varying degrees, meaning that federal tax reform has implications for state revenue beyond any broader economic effects of tax reform.

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.

Sen. Warren’s Wealth Tax Is Problematic

Sen. Elizabeth Warren recently proposed a wealth tax on high-net-worth individuals, a type of tax that is poorly targeted, difficult to administer, and raises constitutional questions.

New Swedish Coalition Government Proposes Sweeping Tax Cut Plan

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.

Ocasio-Cortez’s Proposed 70 Percent Top Marginal Income Tax Rate Would Deter Innovation

How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis

Due to a narrow tax base and a decrease in capital gains realizations, Congresswoman Ocasio-Cortez’s plan to tax income above $10 million would not raise as much revenue as intended. See our 10-year revenue estimates.

America Already Has a Progressive Tax System

Recent interest in raising the tax burden on high-income individuals glosses over the fact that the U.S. federal tax code is already progressive.

Eliminating the SALT Deduction Cap Would Reduce Federal Revenue and Make the Tax Code Less Progressive

Tax Changes Taking Effect January 1, 2019

Tax Trends Heading Into 2019

In 2019, key trends in state tax policy include reductions in corporate tax rates, updating sales tax systems to include remote online sales, taxes on marijuana and sports betting, gross receipts taxes, and more. Explore our new 2019 guide!