Tax Foundation

1. Examining Different Assumptions About the Republican Framework’s Impact on Lower Middle-Income Households

   A few weeks ago, Republican leadership released a framework for a tax overhaul, which outlined some basic parameters for the tax bill that Republicans hope to pass this fall. Since then, there has been some controversy about how the plan would affect lower middle-income households, due to concerns about proposals to eliminate the personal exemption […]

2. Op-ed: Is the Soda Tax Bubble Bursting?

   John Buhl and I have an op-ed in U.S. News and World Report this morning about the Cook County Board of Commissioners’ decision to repeal their soda tax after just a few months of collection. It is very rare to see a tax repealed so quickly after being instituted; but in this case, it is […]

3. These Are All the 2017 Tax Proposals in Seattle

   Many states have an east versus west or urban versus rural divide on policy issues. In Washington state, it’s more like Seattle versus the entire 71,000 square miles of the rest of the state, and nowhere is this difference more pronounced than in the tax policy arena. In 2017, this is showcased in just the […]

4. France Seeks to Overhaul Taxes and Unemployment Insurance

   French President Emmanuel Macron is making good on his campaign promise to improve the business environment in France. As part of this effort, his government released a budget at the end of September with substantial tax reforms, which reduces or eliminates several business taxes. In addition, he has vowed to reform the unemployment insurance system […]

5. What Could a Partial Repeal of the State and Local Tax Deduction Look Like?

   Late last month the “Big Six” released their tax plan which called for the elimination of several itemized deductions. While lacking specifics on which itemized deductions would be eliminated, it has been strongly hinted that cutting the state and local tax deduction is on the table. Eliminating the state and local tax deduction would be […]