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February 16, 2012July 24, 2023

Recommendations for North Dakota’s Tax System

5 min read

February 14, 2012July 24, 2023

State and Local Sales Taxes in 2012

6 min read

February 8, 2012October 12, 2023

Global Evidence on Taxes and Economic Growth: Payroll Taxes Have No Effect

13 min read

January 30, 2012July 24, 2023

Reversal of the Trend: Income Inequality Now Lower Than It Was Under Clinton

12 min read

January 11, 2012July 24, 2023

States Vary Widely in Number of Taxpayers Deducting State or Local Sales Taxes

5 min read

December 19, 2011October 12, 2023

Presidential Candidate Tax Plan Report Card

9 min read

December 15, 2011October 12, 2023

How to Judge a Tax Plan

14 min read

November 22, 2011July 24, 2023

Rethinking U.S. Taxation of Overseas Operations: Subpart F, Territoriality, and the Exception for Active Royalties

3 min read

October 31, 2011July 24, 2023

Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy

35 min read

October 24, 2011July 24, 2023

Summary of Latest Federal Individual Income Tax Data

10 min read

October 17, 2011July 24, 2023

Unemployment Insurance Taxes: Options for Program Design and Insolvent Trust Funds

72 min read

September 22, 2011November 14, 2024

Ranking State and Local Sales Taxes

6 min read

September 19, 2011July 24, 2023

Academic Research Suggests That the American Jobs Act Will Produce Few Jobs

13 min read

September 15, 2011July 24, 2023

Tax Foundation Projects 2012 Tax Parameters Following Release of August CPI Data

5 min read

September 13, 2011July 24, 2023

U.S. Corporations Suffer High Effective Tax Rates by International Standards

3 min read

September 7, 2011July 24, 2023

Beyond the Headlines: What Do Corporations Pay in Income Tax?

3 min read

state tax revenue decline, state tax collections, local tax collections. Sources of Government Revenue

August 31, 2011September 25, 2024

Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane

14 min read

August 17, 2011July 24, 2023

Texas Margin Tax Experiment Failing Due to Collection Shortfalls, Perceived Unfairness for Taxing Unprofitable and Small Businesses, and Confusing Rules

6 min read

July 29, 2011July 24, 2023

The Proper Role of Taxes in Deficit and Debt Reduction

4 min read

LIFO tax treatment of inventory LIFO repeal US supply chain resiliency Biden small business taxes Biden tax plan small business impact Investments in long-lived assets, such as structures, must be deducted over long cost recovery periods: up to 27.5 years (for residential buildings) or 39 years (for nonresidential buildings), cost recovery of buildings.

July 27, 2011September 6, 2024

Three Differences Between Tax and Book Accounting that Legislators Need to Know

9 min read