Tax Policy - Sources of Tax Revenue: U.S. vs. OECD A recent report on tax revenue sources shows the extent to which the United States and other OECD countries rely on different taxes for government revenues. Policy and economic differences among OECD countries...

Tax Policy - Colorado Inches Forward on “Wayfair Checklist,” but Complexity and Legal Questions Remain After the U.S. Supreme Court handed down its landmark 2018 South Dakota v. Wayfair decision, many states quickly adopted laws like South Dakota’s to establish...

Tax Policy - Firm Variation by Employment and Taxes Understanding business employment and taxes is essential to crafting informed tax policies that affect businesses, their employees, and their customers. In light of policies aimed at influencing the decisions...

Tax Policy - The Long View on the Top Marginal Income Tax Rate in Austria Read German version High marginal income tax rates can disincentivize individuals from earning more or cause them to vote with their feet by moving to another location with lower tax rates...

Tax Policy - Reliance on Corporate Income Tax Revenue in Europe A recent report on tax revenue sources shows the extent to which OECD countries rely on different tax types. Today’s map looks at the corporate income tax, which, compared to individual taxes,...

Tax Policy - How High Are Taxes on Recreational Marijuana in Your State? As the public grows more supportive of legalizing recreational marijuana, more and more states must figure out their approach toward taxing legal cannabis sales. Ten states (Alaska,...