The Proper Role of Congress in State Taxation: Ensuring the Interstate Reach of State Taxes Does Not Harm the National Economy
Written Submission of Joseph Henchman Vice President, Legal & State Projects Tax Foundation to the hearing on H.R.
On July 25, Joint Economic Committee Republicans published a report criticizing the federal estate tax. Their report called for either a significant reform or outright repeal of the estate tax
Senator Max Baucus (D-MT), chairman of the Senate Finance Committee, has released a series of staff discussion drafts that suggest numerous changes in international taxation, tax enforcement, and t
Early on January 12, 2011, the Illinois Legislature narrowly passed a bill that significantly raises individual income and corporate income taxes.
In this policy review, Michael Schuyler notes that Senator Max Baucus (D-MT), chairman of the Senate Finance Committee, has suggested numerous changes in international taxation, tax enforceme
In tis policy document, Scott Drenkard writes that even though credits lower the tax burden of a particular tax filer, in most cases we see them as poor tax policy.
In this Background Paper, the authors write that the State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states’ tax systems c
The Economics of the Blank Slate: Estimating the Effects of Eliminating Major Tax Expenditures and Cutting Tax Rates
In this study, the authors at the Tax Foundation write that Senators Max Baucus and Orrin Hatch, the Chairman and Ranking Member of the Senate Finance Committee, have proposed in a letter to
In this case study, the authors write that the federal government provides many types of higher education assistance through the tax code.
In this case study, the authors write that the Earned Income Tax Credit (EITC) was introduced into the tax system in 1975 as a small tax subsidy for the working poor with children.