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Individual Tax Compliance and Complexity

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2017 Tax Cuts and Jobs Act tax law has individual tax cuts expiring in 2025

Why Are the Individual Tax Cuts Expiring?

The TCJA improved the U.S. tax code, but the meandering voyage of its passing and the compromises made to get it into law show the challenges of the legislative process.

6 min read

Taxocracy Tales with Scott Hodge

All taxes tell a story, and today we’ll explore how taxes influenced Bob Dylan’s decision to sell his music catalog, how the “chicken tax” reshaped the auto industry, and how the historic “tax on air and light” had profound effects on architecture and living conditions.

Tax stability

Unstable Taxes and an Unpredictable Future

When the tax code is stable and predictable, individuals, families, and businesses can set goals for the future and make plans to achieve them.

Considering 2025 tax reform options for 2025, 2026, and beyond for the 2025 tax debate

Considering Tax Reform Options for 2025 (and Beyond)

Given that U.S. debt is roughly the size of our annual economic output, policymakers will face many tough fiscal choices in the coming years. The good news is there are policies that both support a larger economy and avoid adding to the debt.

6 min read
Five Facts to Know about the House Bipartisan Tax Deal

Five Facts to Know about the Bipartisan Tax Deal

The U.S. House of Representatives has passed a highly anticipated bipartisan tax deal. The Tax Relief for American Workers and Families Act now awaits action in the Senate.

6 min read
Maryland local income tax hike proposal

Maryland Considers Raising Local Income Taxes

Local income taxes in Maryland constitute about 35 percent of local tax collections and more than 17 percent of local revenue, giving Maryland’s localities the highest dependence on income taxes in the nation.

5 min read
Portugal VAT tax reform options

Mind the Gap, Please! How Portugal Could Reform Its VAT System

Portugal’s value-added tax (VAT) policy is a treasure trove of tax oddities. Thankfully, VAT base broadening is an ideal instrument to give the Portuguese government the fiscal room to implement pro-growth tax reforms

5 min read