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![Analysis of state online sales tax systems, remote sales tax systems, and legal challenges after South Dakota v. Wayfair](https://taxfoundation.org/wp-content/uploads/2019/11/Online-sales-tax-e1574693364128-300x200.jpg)
![Summary of the latest federal income tax data, 2022 update 2022 federal income tax data Top 1% tax, top 1 percent tax rate, who pays income taxes? Who pays what in taxes? Average federal income tax rate, 1 percent of taxpayers, distribution of taxes, tax the rich, taxes on the rich, taxes on the wealthy, Do the rich really pay lower taxes than you? Income tax analysis. Higher tax rate than you? Lower tax rate than you?](https://taxfoundation.org/wp-content/uploads/2019/10/tax-compliance-1040-costs-e1571338930673-300x200.jpeg)
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National Taxpayer Advocate’s Report Is a Road Map to Simpler Pandemic Relief Provisions
The size and scope of the tax changes within the CARES Act created significant administrative challenges for the IRS. Lawmakers should prioritize simplicity in the next round of relief.
3 min read![federal government response to coronavirus, simplify next round of rebates, GAO report](https://taxfoundation.org/wp-content/uploads/2020/06/linkedin-In-Stream_Wide___Treasury_check_stimulus_relief_money_50-e1593116021793-300x158.jpeg)
GAO Report Reveals Need to Simplify Next Round of Rebates
A new Government Accountability Office (GAO) report revealed that almost a half-million taxpayers missed their total rebate payment due to complications over disbursing funds to non-filers with eligible dependents. Administrability is just as important as rebate design and simplicity is just as important as speed.
3 min read![Marriage Penalty and Marriage Bonus - Tax Cuts and Jobs Act](https://taxfoundation.org/wp-content/uploads/2018/02/marriage-penalty-wedding-e1560657152437-300x200.jpg)
When Marriage Doesn’t Pay: Analysis and Options for Addressing Marriage and Second-Earner Penalties
In many cases, when two single workers combine their incomes and file jointly, the progressive tax system penalizes the secondary earner by subjecting their wages to a higher marginal tax rate.
25 min read![Worldwide investment at risk as business tax reform critical to capital investment costs expire and phase out Child Tax Credit changes and Child Tax credit reform options States should follow federal lead in postponing tax day](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___time-clock-tax-filing-compliance-e1584991459818-300x158.jpg)
In Some States, 2020 Estimated Tax Payments Are Due Before 2019 Tax Returns
To prevent confusion and to ensure taxpayers receive the full benefit of the extended federal deadline, states should consider extending first- and second-quarter estimated tax payment due dates to July 15 or later.
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![American Rescue Plan state tax cuts treasury clarification on American Rescue Plan ban on state tax cuts. Treasury minimum tax on current minimum tax on foreign profits of U.S. companies](https://taxfoundation.org/wp-content/uploads/2018/12/AdobeStock_82143769-e1576168823228-300x200.jpeg)
Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages
Treasury released final regulations on the base erosion and anti-abuse tax (BEAT), which is meant to dissuade firms from engaging in profit shifting abroad. Other high-profile releases from 2019 include final regulations guiding enforcement of Section 199A, commonly known as the pass-through deduction; final regulations on enforcing the new tax on global intangible low-tax income (GILTI); and final regulations on state-level workarounds to the $10,000 limit on the state and local tax deduction (SALT).
5 min read![2021 tax season, tax refunds, IRS extends tax filing deadline to May 17](https://taxfoundation.org/wp-content/uploads/2021/01/IRS_extends_tax_filing_DC_50-300x200.jpeg)
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![Gig economy work, gig economy workers, gig economy tax, taxes for gig economy workers, gig economy tax issues, calculating ridesharing expenses, calculating tax owed for an independent contractor and employee, standard business deduction, calculate taxes owed ridesharing expenses, calculate taxes owed independent contractor, standard business deduction](https://taxfoundation.org/wp-content/uploads/2019/10/car-sharing-e1571350392934-300x169.jpg)
Improving the Federal Tax System for Gig Economy Participants
Advances in technology have enabled workers to connect with customers via online platform applications for work ranging from ridesharing to home repair services. The rise of gig economy work has reduced barriers to self-employment, bringing tax challenges like tax complexity and taxpayer noncompliance.
32 min read![return-free filing, return-free tax filing 2018 tax data, effects of the Tax Cuts and Jobs Act, 2018 tax return data, federal tax reform impact](https://taxfoundation.org/wp-content/uploads/2019/07/tax-compliance-1040-costs-e1562946587566-300x200.jpeg)
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.
4 min read