Corporate tax rates among industrialized nations have been declining steadily since the mid 1980s. Theories of globalization, capital mobility and tax competition have been proposed to explain these changes. Less attention has been paid to the changes in corporate tax receipts during this period...

Federal legislation to legalize, regulate, and tax cannabis could have significant impacts on the federal budget. While the specific details of any potential cannabis legalization legislation are unknown at present, such reforms are likely to affect both tax receipts and federal outlays through...

Alex Brill and Scott Ganz estimate per-capita state-level and county-level non-mortality and total economic burdens of the opioid crisis in 2015.

This report investigates the impact of a revenue-neutral carbon tax whereby revenues raised from a $25/ton carbon tax are used to reduce the tax rate on wage income by a commensurate amount. Recognizing that such a reform is not revenue-neutral for every single taxpayer, nor even revenue-neutral...

Because tax policy is a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent.

Because tax policy is a reflection of values, citizens in a democratic society should be concerned with how taxes are collected and spent.

ALaffer curve has existed in the international corporate tax sphere since the 1980s.

A Laffer curve has existed in the international corporate tax sphere since the 1980s.

This article explores recent evidence on the relationship between the corporate statutory tax rate and corporate tax receipts among developed economies and then discusses the potential efficiency gains from a large reduction in the corporate tax rate

The Senate Finance Committee has concluded its consideration of the America's Healthy Future Act of 2009. The legislation intends to address a number of policy objectives, but one overriding concern is controlling the rising cost of health care. As a recent White House report notes, "Americans...