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Individual Tax Compliance and Complexity

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Biden tax compliance plan to improve IRS funding and tax enforcement to improve tax collection

Tax Filing Season: Options for Improvement

Efforts to improve the taxpayer experience should focus on the IRS’s operations and include structural improvements to the tax code.

4 min read
Georgia income tax cut and reform, including Georgia flat tax legislation

Georgia Makes Strides Toward Tax Competitiveness

Lawmakers can be proud of the steps that they have taken toward a better tax code but should consider revisiting the design of the bill’s tax triggers in order to better accomplish their goal of responsible improvement.

6 min read
state wealth tax proposals state flat tax state income tax reform state tobacco taxes, state cigarette tax rates and cigarette taxes state tax incentives 2021 state revenue and 2021 state budget projections state tax reform covid and state tax cuts covid

State Legislatures Take Up Tax Reform and Relief in 2022

After a whirlwind of cuts and reforms in 2021, it looks like 2022 might be an even bigger year for state tax codes. Republican and Democratic governors alike used their annual State of the State addresses to call for tax reform, and there is already serious momentum from state lawmakers nationwide to get the job done.

3 min read
Iowa tax reform including Iowa property tax reform Governor Kim Reynolds

Iowa Enacts Sweeping Tax Reform

Even if 2022 sees many tax reforms, the scope of Iowa’s tax relief measures is likely to stand out. With the most recent reform package, Iowa lawmakers have made a significant investment in a more competitive tax climate for an increasingly competitive era.

6 min read
tax fairness economic growth and funding government investments Creating Opportunity Through a Fairer Tax System Tax Foundation Finance Committee hearing

10 Tax Reforms for Growth and Opportunity

By reducing the tax code’s current barriers to investment and saving and simplifying its complex rules, lawmakers would greatly enhance the ability of Americans to pursue new ideas, create more opportunities, and build financial security for themselves and their families.

40 min read
Restructure child tax credi restructure earned income tax credit

The Child Tax Credit Score

The expanded Child Tax Credit from the American Rescue Plan was touted as a once-in-a-lifetime achievement toward reducing child poverty. But it was passed as a temporary tax measure. Temporary tax policy makes tax filing confusing, and the IRS has shown that it isn’t able to keep pace with being a social administrator and a tax collector. We discuss what taxpayers need to know about the ever-changing Child Tax Credit and how it may impact taxpayers this spring.

Who Benefits from Itemized Deductions? High income taxpayers tax breaks

Tax Season’s Greetings

The 2022 tax filing season is about to begin. With expected delays, pandemic-related troubles, and a backlog of over 8 million unprocessed returns from the 2021 tax filing season, Garrett Watson joins Jesse Solis to discuss what all these troubles will mean for taxpayers in what is shaping up to be a chaotic spring.

Comparing Property Tax Systems in Europe, 2021 Comparing Europes Tax Systems Property Tax Systems Best and Worst Property Tax Systems

Comparing Europe’s Tax Systems: Property Taxes

According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.

2 min read
2021 Consumption Tax Systems in Europe Comparing Consumption Tax Systems in Europe 2021 worst Consumption tax systems in Europe Consumption taxes in Europe

Comparing Europe’s Tax Systems: Consumption Taxes

According to the 2021 International Tax Competitiveness Index, Switzerland has the best-structured consumption tax among OECD countries while Poland has the worst-structured consumption tax code.

2 min read
2021 Individual Income Tax Systems in Europe Comparing Income Tax Systems in Europe 2021 worst income tax systems in Europe

Comparing Europe’s Tax Systems: Individual Taxes

France’s individual income tax system is the least competitive of all OECD countries. It takes French businesses on average 80 hours annually to comply with the income tax.

3 min read