Research

Accounting for What Families Pay in Taxes and What They Receive in Government Spending

The 2001 and 2003 Tax Relief: The Benefit of Lower Tax Rates

Ranking State and Local Sales Taxes

More Bad Ideas for Housing Tax Credits

Maryland Considers Proposal to Extend “Millionaires Tax” to $100,000 Income Level

Scholastic Books Faces State Tax Overreaching

Taxation of Online Travel Services: Lawsuits Generally Not Succeeding In Effort to Expand Hotel Taxes

Movie Production Incentives in the Last Frontier

State Tax Collections Rising in Post-Recession Recovery

The Countdown is Over. We’re #1

Meals Taxes in Major U.S. Cities

Location Matters, 2012

A landmark comparison of corporate tax costs in all 50 states, Location Matters provides a comprehensive calculation of real-world tax burdens, going beyond headline rates to demonstrate how tax codes impact businesses and offering policymakers a road map to improvement.

Recommendations for North Dakota’s Tax System

State and Local Sales Taxes in 2012

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

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

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

Presidential Candidate Tax Plan Report Card

How to Judge a Tax Plan

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