This primer provides an overview of the different types of general revenue taxes used in American state and local governments. The intended audience includes policy makers, their advisors, and other citizens interested in the trade-offs involved in setting tax policy. The primer begins with a...

In 2012, Kansas undertook a large-scale tax reform that excluded certain forms of business income from individual taxation. In theory, these changes enhance the incentives to undertake more real economic activity such as new business formation or increases in employment or investment. But, the...

Tax amnesty programs have exploded in popularity among cash-strapped states since the beginning of the Great Recession. Though many scholars have been interested in the long-term tax compliance effects after amnesty programs, this paper is the first to consider short-run compliance effects just...