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 ...

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

AI tax proposals like a "token tax" have roots in the 1990s "bit tax," buried because it was complex, non-neutral, and a ...

This November, states across the country are asking voters to consider changes to their state constitutions to address the burden of rising property taxes. Several ballot measures would reduce ...

A new paper shows raising top income tax rates on the current tax base may not yield as much revenue as previously estimated, ...