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 ...

Nearly half of all hospitals are exempt from paying US corporate income taxes. As healthcare spending rises, lawmakers have ...

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 ...

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

Wireless services are often the sole means of communication and connectivity for Americans, especially younger people and low-income households, yet government taxes and fees continue to rise. In 2026 ...

Most research to date finds that US importers have borne between 90 and 100 percent of the tariffs. A new paper finds that foreign exporters absorbed 47 percent of the tariff burden, passing on a ...

Encouraging investment in the United States has been a goal of the past several presidential administrations. The Obama administration’s stimulus plan (the American Recovery and Reinvestment Act); the ...

Over the 10 editions of the International Tax Competitiveness Index from 2016 through 2025, the largest improvements in tax system quality came chiefly from reforms made by national legislatures: ...

Note: (a) Control states where effective rate data is unavailable. Products may be subject to ad valorem markups and excise taxes. (b) Different rates also applicable according to alcohol content, ...