Research

Incorrectly Defining Business Income: The Proposal to Eliminate the Deductibility of Foreign Reinsurance Premiums

Dynamic Scoring Made Simple

Cigarette Taxes and Cigarette Smuggling by State, 2013

U.S. Corporate Taxation: Prime for Reform

Consistent and Predictable Business Deductions: State Conformity with Section 179 Deductions

An Overview of Pass-through Businesses in the United States

Comments on Who Pays? A Distributional Analysis of the Tax Systems in All 50 States (Second Edition)

The Texas Margin Tax: A Failed Experiment

Maine Gears Up for a Serious Tax Reform Conversation

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