Publications
Research, analysis, books, articles, and commentary on state and local tax and fiscal policy.
Modernizing State Sales Taxes: A Policymaker’s Guide
Property Tax Policy and Housing Affordability
Axing the Property Tax, Explained
The Ways of Paradox: What Renders a Contribution Deductible?
Did the Washington Supreme Court Rule Correctly on the Capital Gains Tax?
The Perils of the MTC’s Digital Products Tax Push
Washington’s New Income Tax Is Constitutional, Provided You Ignore the Constitution
Economic Implications of an Alaska Income Tax or Its Alternatives
States Consider Digital Taxes Amidst Conflicting Rationales
Worse Than Advertised: The Legal and Economic Pitfalls of Maryland’s Digital Advertising Tax
South Carolina: A Road Map for Tax Reform
Pennsylvania: A 21st Century Tax Code for the Commonwealth
Iowa Tax Reform Options: Building a Tax System for the 21st Century