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.
4 min read
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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!
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The Tax Cuts and Jobs Act After A Year
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South Carolina: A Road Map For Tax Reform
South Carolina is by no means a high tax state, though it can feel that way for certain taxpayers. The problems with South Carolina’s tax code come down to poor tax structure. Explore our new comprehensive guide to see how South Carolina can achieve meaningful tax reform.
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Reviewing Different Methods of Calculating Tax Compliance Costs
Tax compliance creates real costs, which can be calculated. Each method provides unique illustrations of the cost of complying with U.S. tax code.
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State Tax Implications of Federal Tax Reform in Virginia
Virginia has an opportunity to improve its tax competitiveness following the Tax Cuts and Jobs Act. Inaction will result in higher taxes.
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The Tax Cuts and Jobs Act Simplified the Tax Filing Process for Millions of Households
The newly expanded standard deduction will reduce the time taxpayers spend working on Form 1040 by 4 to 7 percent, translating into $3.1 to $5.4 billion saved annually.
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Taxing Patreon Contributions
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States Can’t Just Hit Pause on Implications of Federal Tax Reform
The new federal tax law left states with some important decisions to make. If they delay, their residents could face confusion come filing time.
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What’s in the Iowa Tax Reform Package
Iowa Gov. Kim Reynolds is on the verge of signing tax reform legislation that would greatly improve the state’s needlessly complex tax code.
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Sales Tax Complexity: Diaper Edition
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Tax Foundation Brief in Wayfair Online Sales Tax Case: SCOTUS Should Set Meaningful Limits on State Taxing Power
In the South Dakota v. Wayfair online sales tax case, the U.S. Supreme Court should ensure that state sales tax laws don’t burden interstate commerce.
3 min read
Idaho Tax Reform Bill Advances
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Tax Compliance Burden Could Cost America as much as 1.2 Percent of its GDP
The time and effort associated with tax compliance is a drag on the economy, as researchers have shown. Will the Tax Cuts and Jobs Act reduce that burden?
3 min read