Research

Simplifying Nevada’s Taxes: A Framework for the Future

America’s Shrinking Corporate Sector

The Impact of Piketty’s Wealth Tax on the Poor, the Rich, and the Middle Class

Tax Reform in the UK Reversed the Tide of Corporate Tax Inversions

Wireless Taxation in the United States 2014

Losing the Future: The Decline of U.S. Saving and Investment

Saving and investment are necessary for a society to adequately provide for its future. Saving and investment have declined substantially as a percentage of GDP over the last 40 years. American private saving barely keeps pace with total government deficits. On the whole, the country saves very little. American investment barely keeps pace with depreciation; U.S. private and public capital stock and infrastructure deteriorates almost as quickly as it can be repaired or replaced with new investment.

San Diego Illustrated: A Visual Guide to Taxes & the Economy

2014 International Tax Competitiveness Index

Taxing Marijuana: The Washington and Colorado Experience

Income Data is a Poor Measure of Inequality

Thomas Piketty’s False Depiction of Wealth in America

Sales Tax Holidays: Politically Expedient but Poor Tax Policy 2014

Iowa Illustrated: A Visual Guide to Taxes & the Economy

What Would Piketty’s 80 Percent Tax Rate Do to the U.S. Economy?

Is the Tax Code the Proper Tool for Making Higher Education More Affordable?

The Marketplace Fairness Act: A Primer

Adding Bonus Expensing to the Camp Tax Reform Plan

A Comparison of the Tax Burden on Labor in the OECD, 2014

Comparing the Growth and Revenue Effects of Four Proposed Depreciation Systems: Baucus, Camp, Wyden, and Full Expensing

How Much Do U.S. Multinational Corporations Pay in Foreign Income Taxes?