Montana Property Tax Reform Options: A Tax Shift Is Not a Tax Reform
With such important changes to Montana’s property tax system at stake, it’s important that lawmakers get the details right.
5 min read
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A Stable Tax Code Would Ease an Uncertain Economy
Lawmakers have a prime opportunity to achieve a more stable economy through the debate about the tax code that is now ramping up.
House “One Big Beautiful Bill” Riddled with Temporary Tax Policy
As lawmakers continue to debate the “One Big Beautiful Bill,” they should abandon temporary and complex policy in favor of simplicity and stability.
4 min read
Though Tax Hikes Will Be Avoided, the House Bill Misses the Bigger Picture
The tax bill prioritizes politics over economic growth, writes Daniel Bunn.
House GOP’s Approach to the IRA Clean Energy Tax Credits: Five Things to Know
Tax simplification has two aspects. The first is a code without a mess of targeted provisions for various social policy goals. The second is a code with provisions that are simple and easy to comply with. The bill succeeds at the first, but fails at the second.
7 min read
States, Congress Need to Hop Off the ‘No Tax on Tips’ Bandwagon
Political popularity isn’t always a reliable gauge of sound policy—and that’s certainly true of President Donald Trump’s idea to eliminate taxes on tips, bonuses, and overtime pay.
The Tax Code Should Not Be a Game of Hide-and-Seek
Lawmakers should push against efforts to lift the SALT cap, and they should keep an eye toward bringing additional transparency to the tax system.
Five Things To Know About Trump’s Income Tax and Tariff Idea
President Trump has repeatedly floated the idea of entirely replacing the federal income tax with new tariffs. Recently, he has said that when tariff revenues come in, he will use them to replace or substantially cut income taxes for people making under $200,000.
8 min read
Fiscal Forum: Tax Foundation Europe Interview with Italian Vice-Minister Maurizio Leo
Daniel Bunn had the opportunity to interview the Vice-Minister for Economy and Finance of Italy, Maurizio Leo, about the tax policy priorities of the Italian government. The conversation shows a commitment to reforming rules that create legal uncertainty and support competitiveness.
5 min read
Businesses Pay and Remit 87 Percent of All Taxes Collected in Europe
Without businesses as their taxpayers and tax collectors, governments would not have the resources to provide even the most basic services.
5 min read
Localities Opt Out of Georgia’s New Homestead Tax Exemption
Policymakers may consider a broader, more comprehensive property tax reform that creates a uniform system with effective levy limits to prevent unauthorized increases in property tax revenues and, in most cases, property tax bills.
4 min read
Nonresident Income Tax Filing Laws by State, 2025
One area of the tax code in which extreme complexity and low compliance go hand-in-hand—and where reform is desperately needed—is in states’ nonresident individual income tax filing and withholding laws.
7 min read
Missouri’s New Tax Cut Bill Sets the Stage for a Flat Tax Future
The flat tax trend is gaining momentum nationwide, and Missouri lawmakers are right to identify income tax rate reductions as particularly pro-growth.
4 min read
Blog
Short FormTax and Financial Illiteracy Are Costing Americans
The better we understand taxes, the better we can manage our finances, but it starts with familiarizing ourselves with basic tax concepts like how tax brackets work.
3 min read
No Tax on Tips and Overtime Proposals Gain Steam Across States, but Remain a Bad Idea
The trend of tax exemptions on tips, overtime, and bonuses may sound like a win for workers, but it is a shortsighted fix with long-term drawbacks.
11 min read
Taxing Life Insurance
As Congress attempts to prevent the expiration of major Tax Cuts and Jobs Act provisions, it needs to find ways to pay for them. Ideally, it should use the least economically harmful means possible.
3 min read
Oregon Considers Decoupling from the Federal Tax Code
The proposed changes to federal tax code conformity in Oregon are a good example of a change that could significantly reshape the state’s tax code in the future, despite being framed as temporary technical adjustments.
4 min read
South Carolina Lawmakers Have Other Options for Achieving a Flat Income Tax
Lawmakers are right to enact a single-rate individual income tax. However, lawmakers should consider the full effects of the reform, ensuring that relief is not financed by shifting the tax burden to lower-income individuals and families.
4 min read
The Truth About Tariffs—Fact-Checking Trump’s Trade Claims
Do tariffs really level the playing field, or are they just bad economics? In this emergency episode, we fact-check the Trump administration’s claims that retaliatory tariffs make trade fairer.
The Global Tax Deal, Tax Cuts, and Tariffs—5 Major Tax Debates
What are the biggest tax stories shaping policy today—and what do they mean for you? In our 100th episode, we break down the five biggest tax stories, from the global tax deal to the looming expiration of the Tax Cuts and Jobs Act.