This November, states across the country are asking voters to consider changes to their state constitutions to address the ...

AI tax proposals like a "token tax" have roots in the 1990s "bit tax," buried because it was complex, non-neutral, and a ...

Adding fringe benefits and other non-wage forms of compensation to the payroll tax base could raise substantial revenue. One proposal to do this, the employer compensation tax, would replace the ...

A new paper shows raising top income tax rates on the current tax base may not yield as much revenue as previously estimated, ...