Simplicity Is Still Missing from Michigan’s Tax Debate
Michigan’s tax code remains too complex, and taxpayers should be asking for a system that bends toward simplicity, not the other way around.
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One Big Beautiful Bill Act Tax Policies: Details and Analysis
Our analysis of the major tax provisions included in the OBBBA finds it will increase long-run GDP by 0.7 percent. The major tax provisions will reduce federal tax revenue by nearly $5.2 trillion between 2025 and 2034, on a conventional basis.
12 min read
Even After Exemptions, More than Half of Food Products Continue to Face Trump Tariffs
The Trump tariffs will likely raise the cost of food for Americans, particularly for liqueurs and spirits, baked goods, coffee, fish, and beer.
4 min read
Nonresident Income Tax Filing and Withholding Laws by State, 2026
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.
9 min read
The Next Tax Reform Should Build on Sound Tax Policy and Simplify the Tax Code
The tax code is ripe for simplification, especially as complicated and targeted provisions expire in 2028.
4 min read
New CEA Report Dramatically Underestimates the Cost of Replacing State Income Taxes
While the CEA’s analysis of the benefits of reduced reliance on income taxes is sound, its revenue replacement estimates are not. The actual revenue replacement rate could be as high as 17.51 percent.
6 min read
Recommendations to the European Commission: A Framework for Tax Simplification
A focus on sustained growth, meaningful metrics, and institutional capabilities that keep simplification a focus in future regulatory efforts should underpin the decluttering agenda.
8 min read
Yes, You’re Getting a Bigger Tax Refund. But That’s Not the Whole Story.
Economic policy in 2025 came with historic highs but also disappointing lows.
Will the OBBBA Tax Cuts Grow the US Economy?
Over the long run, OBBBA’s permanent extension of lower marginal tax rates on work, saving, and investment lays a solid foundation for stronger economic growth.
6 min read
Cut the Income Tax, Not Taxes on Tips and Overtime
Though politically popular, “no tax on tips and overtime” is a short-sighted gimmick that risks derailing West Virginia’s path to prosperity.
Tax Refunds and the One Big Beautiful Bill Act
When taxpayers file their 2025 tax returns in 2026, many will see larger refunds than in recent years. That’s due to the One Big Beautiful Bill Act (OBBBA), which reduced individual income taxes for 2025 by an estimated $129 billion.
4 min read
2026 Tax Brackets
Explore the IRS inflation-adjusted 2026 tax brackets, for which taxpayers will file tax returns in early 2027.
5 min read
2025 Tax Brackets
Explore the IRS inflation-adjusted 2025 tax brackets, for which taxpayers will file tax returns in early 2026.
4 min read
State Tax Changes Taking Effect January 1, 2026
Forty-three states will ring in 2026 with notable tax changes. Eight states will see reduced individual income tax rates in the new year while four states will see reduced corporate income tax rates.
30 min read
2025 Tax Review | What OBBBA Changed, the Impact of Tariffs, and What’s Next
In this episode, we break down what the OBBBA did, walk through our projections, and zoom out to other defining fights of 2025: Trump’s “Liberation Day” tariffs, the Supreme Court challenge over presidential tariff power, and the growing wave of property tax revolts across the states.
Excise Taxes Cannot Replace Property Taxes
While rising property values and taxes have intensified calls for reform, the reality is that property taxes fund the lion’s share of local services and lack a viable substitute. Excise taxes are far too narrow to fill the gap, and a poor candidate for filling any meaningful portion of it.
4 min read
Testimony: Taxation of Ultra-High-Net-Worth Individuals
Instead of implementing new wealth taxes, European policymakers should focus on making the current tax system more efficient and transparent.
Rental Car Taxes by State, 2025
Americans may be surprised to see just how much they are taxed for renting a car.
5 min read
IEEPA Tariffs Are Down from April Threats
Since April, the tariffs that have been implemented in practice are mostly, but not exclusively, lower than what was originally threatened.
5 min read
How to Refuel the Highway Trust Fund
Examples from other countries and US states show that well-designed user fees can fund transportation infrastructure effectively.
19 min read