No one enjoys paying taxes, but the property tax serves an important purpose, and Wyoming has already implemented significant ...

Nearly half of all hospitals are exempt from paying US corporate income taxes. As healthcare spending rises, lawmakers have ...

As scrutiny over data center investment and AI rises, some commentators are concerned about how expensing interacts with these ongoing investments. Most of these concerns misunderstand what expensing ...

Hall’s research helped economists understand how taxes distort investment decisions, while his work with Rabushka shows how to minimize those distortions.

Florida has long maintained one of the nation’s most competitive state tax codes, but a fundamental change proposed by ...

Washington’s new income taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, ...

The 2026 Spanish Regional Tax Competitiveness Index compares regions that have embraced tax reform and those who lag behind.

Federal debt and interest on the debt are near record levels. A statutory fiscal commission is the most viable option to ...

Imposing sales taxes on rental car companies' fleet purchases yields double taxation and causes harmful tax pyramiding.

In addition to the federal estate taxAn estate tax is imposed on the net value of an individual’s taxable estate, after any exclusions or credits, at the time of death. The tax is paid by the estate ...

Tariffs are an economically distortive way to raise revenue; they are narrowly targeted, apply to intermediate transactions, distort returns across sectors, and invite foreign retaliation. The ...