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Tax Foundation

  1. The Arkansas Tax Reform and Relief Task Force continues its study of overhauling the Arkansas tax code. Over the course of the last several months, the Tax Foundation has provided the task force with advice on reforming the state’s sales, income, property, and excise tax structure. And today, I provided the task force with recommendations […]
  2. The U.S. Supreme Court today handed down its anticipated decision in South Dakota v. Wayfair. The case challenges South Dakota’s application of its sales tax to internet retailers who sell into South Dakota but have no property or employees in the state. At issue is the case Quill Corp. v. North Dakota from 1992, which […]
  3. Here's how the new pass-through deduction works and how it can be reformed to be less complex, less prone to abuse, more neutral, and more economically efficient.
  4. Property taxes represent a major source of revenue for states and localities. In fiscal year 2015, the latest year of data available, 31.1 percent of total U.S. state and local tax collections came from property taxes, more than any other source of tax revenue. In the same year, 25 states and the District of Columbia […]
  5. Sen. Kirsten Gillibrand (D-NY) recently endorsed a proposal to implement a financial transactions tax of .03 percent on every Wall Street transaction. This proposal is not new: Sen. Bernie Sanders (I-VT) proposed one in his tax plan when he ran for president in 2016, and many other progressive lawmakers have championed this idea. Its defenders […]

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