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17

Trump’s Tariff-for-Income-Tax Swap: Five Flaws

President Trump’s recurring proposal to replace the federal income tax with tariffs is riddled with practical and economic […]


56

Raising Top Tax Rate: Offsetting TCJA Growth Benefits

Lawmakers are weighing options to generate revenue as they consider extending provisions of the 2017 Tax Cuts and […]


22

Georgia’s Homestead Tax Exemption: Local Opt-Outs Create a Complex Divide

Georgia’s recent voter-approved Local Option Homestead Property Tax Exemption Amendment, designed to limit property tax assessment increases, has […]



6

Seizing the Opportunity: Reforming the FDA’s Center for Tobacco Products

A recent shift in leadership at the Food and Drug Administration’s (FDA) Center for Tobacco Products (CTP), spurred […]


9

South Carolina’s Flat Tax Ambition: Opportunity and a Pitfall for ...

South Carolina lawmakers are rightly pursuing tax reform to enhance the state’s economic appeal and benefit its residents. […]


74

Washington State Considers Flawed Tobacco Policies: A Carbon Tax and ...

Washington State lawmakers are weighing two problematic proposals: a novel carbon tax on cigarettes and a statewide flavor […]



5558

Trump’s “Reciprocal” Tariffs: A Flawed Formula Punishing Beneficial Trade

The Trump administration’s recently announced “reciprocal” tariffs, ranging from 10 to 50 percent, are based on a fundamentally […]


8

President Trump’s Tariffs and the Dollar’s Value: A Complex Relationship

President Trump’s newly implemented tariffs, broader than previous measures, raise the crucial question: who bears the cost? While […]


10

Decoding the Tax Cuts and Jobs Act (TCJA) Sunset: What ...

The Tax Cuts and Jobs Act (TCJA) of 2017 brought significant changes to the U.S. tax code, but […]



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