"In early 2012, the Wall Street Journal published an editorial: The Heartland Tax Rebellion, which brought to national attention the movement in many Midwestern states to replace their state income tax. The opinion piece compared nine states with the highest personal income tax with nine states...

How do state tax rates respond to federal tax shocks? This paper presents a novel mechanism of heterogeneous vertical tax externalities across state-levels of fiscal advantage, showing that tax increases can be expansionary -- even without their reinvestment. States rich in natural resources...

Marijuana taxation is here to stay. The evergreen issues for states, before federal complications, are how much, how, and where to tax marijuana. But federal legalization could create a new, competing federal tax and eliminate the controversial section 280E selling expense tax, to which many...