With Social Security insolvency rapidly approaching and policymakers exploring changes to benefits and taxation, Congress ...

Cigarette smuggling is costly for states. We estimate that the forgone revenue from smuggled cigarettes totaled more than ...

Spain's tax competitiveness has dropped from 27th to 35th in the International Tax Competitiveness Index under Pedro ...

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

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

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

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 ...

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

Washington raises tax revenue primarily through general sales taxes (37.6 percent of total state and local tax revenue), other taxes (35.0 percent), and property taxes (26.0 percent). Washington ...

On the state level, marriage penalties occur when income tax brackets for married taxpayers filing jointly are less than double the bracket widths that apply to single filers. In other words, married ...

How Do Idaho Taxes Compare to Other States? Idaho has a flat 5.30 percent individual income tax rate. Idaho has a flat 5.30 percent corporate income tax rate, a 6.00 percent state sales tax rate, and ...

How Do Maryland Taxes Compare to Other States? Maryland has a graduated state individual income tax, with rates ranging from 2.00 percent to 6.50 percent, plus local income taxes that can add up to ...