Individual Tax Expenditures, Credits, and Deductions

Case Study #2: Property Tax Deduction for Owner-Occupied Housing

Case Study #1: Mortgage Interest Deduction for Owner-Occupied Housing

The Economics of the Blank Slate: Estimating the Effects of Eliminating Major Tax Expenditures and Cutting Tax Rates

The Higher Education and Skills Obtainment Act: A Proposal to Reform Higher Education Tax Credits

Additional Obamacare Delays Could Be Expensive

What if the Corporate Effective Tax Rate were 12.6 Percent?

California Ends Unenterprising Economic Development Zones

Connecticut Hits Pause on Film Tax Credit

New Zealand’s Experience with Territorial Taxation

North Carolina House Tax Plan Passes Second Reading

North Carolina Considers Impressive Tax Reform Options

Ohio Senate Scraps Good Parts of Kasich Plan, Retains Bad Parts

Governor Cuomo’s “Tax-Free NY” Plan

A Redistributional Effect of Obamacare

CBO: Tax Expenditures in the Eye of the Beholder

Weekly Map: Percentage of Tax Returns Claiming Charitable Gifts Deduction

Weekly Map: Who Itemizes?

Feldstein Proposal Increases Federal Revenues but the Devil’s in the Details

The Tax Treatment of Capital Assets and Its Effect on Growth: Expensing, Depreciation, and the Concept of Cost Recovery in the Tax System

How capital assets are accounted for in the tax code dramatically affects what is defined as taxable income and, thereby, directly influences the cost of capital. The higher the cost, the less capital is formed, and the slower the economy will grow.

No Surprise: The Overly Complex EITC is Plagued with Billions of Dollars in Improper Payments