Sales Taxes

Evaluating Wyoming’s Business Tax Competitiveness

Wyoming’s low taxes are highly attractive, but policymakers are still hard at work helping the state achieve broader economic development goals.

State Sales Tax Breadth and Reliance, Fiscal Year 2021

The sales tax is too important a part of states’ revenue toolkits to be permitted further erosion, making sales tax modernization a vital project of the 2020s.

The Three Basic Tax Types

The better you understand taxes, the better equipped you are to make decisions about them. All taxes can be divided into three basic types: taxes on what you buy, taxes on what you earn, and taxes on what you own.

Kansas Policymakers Should Improve Food Credit, Not Exempt Groceries

This legislative session, the sales tax on food has garnered a great deal of attention in Kansas, with policymakers on both sides of the aisle proposing the removal of groceries from the sales tax base.

The Surprising Regressivity of Grocery Tax Exemptions

Exempting groceries from the sales tax base reduces economic efficiency without achieving its objective of enhancing tax progressivity.

Kentucky Legislature Sends Pro-Growth Tax Changes to Governor

Kentucky is making commendable progress toward a more modern and competitive tax code, but more work on comprehensive tax reform should be prioritized next session.

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.

Facts & Figures 2022: How Does Your State Compare?

Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.

Will Kentucky Build Upon Its 2018 Reforms This Year?

As Kentucky policymakers make final decisions on tax relief this year, they should make the most of this opportunity to return excess tax collections in a manner that would also enhance the Bluegrass State’s prospects for long-term economic growth.

Gas Tax

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.

Tax Reform Framework Would Improve Nebraska’s Competitiveness

If Nebraska is to create a competitive environment and attract in-state investment, comprehensive tax modernization must be a priority.

Sales Tax Holiday

State and Local Sales Tax Rates, 2022

While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts.

Testimony: Kansas Should Keep Groceries in the Sales Tax Base

Tax relief can take many different forms, but not all tax cuts have the same effects. Ultimately, maintaining broad tax bases while reducing tax rates is a more neutral and less complex approach than further narrowing an already-narrow sales tax base.

Mississippi Nears Income Tax Repeal but Additional Work Is Necessary

Before declaring victory, it is imperative to get the details right. The latest proposal is a drastic improvement over the last one, but there is still more work to be done if the Magnolia State is to sustain the intended transformation.

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.

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.

Aligning Kentucky’s Tax Code for Growth

Pro-Growth Tax Reform for Oklahoma

Our new study identifies a number of deficiencies in Oklahoma’s tax code and outlines possible solutions for reform that would create a more neutral tax code and encourage long-term growth in the state.