Tax Blog
Tips to help you prepare for tax season
The Impact of a Financial Transactions Tax
Tax Policy - The Impact of a Financial Transactions Tax Key Findings A broad-based financial transaction tax (FTT) in the United States would be a substantial revenue source. For example, the Inclusive Prosperity Act proposed by Sen. Bernie Sanders (I-VT), with...
Financial Transaction Taxes in Europe
Tax Policy - Financial Transaction Taxes in Europe Since the 2008 financial crisis, financial transaction taxes (FTTs) have been debated as a potential instrument to address financial market instabilities and as a source for tax revenue. Today’s map shows which...
Looking Back on Taxation of Capital Gains
Tax Policy - Looking Back on Taxation of Capital Gains Key Findings A lookback charge is in addition to traditional income taxes due on the realization of a capital gain. In an ideal setting, the lookback charge eliminates the benefit of deferral and removes the...
Missouri Considers Remote Sales Legislation
Tax Policy - Missouri Considers Remote Sales Legislation In the wake of the 2018 South Dakota v. Wayfair case, states were quick to take advantage of their new authority to tax online sales. By the end of 2019, all states with sales taxes except Florida and...
Taxing Nicotine Products: A Primer
Tax Policy - Taxing Nicotine Products: A Primer Key Findings: The American nicotine market is developing faster than ever due to introduction of non-combustible recreational nicotine products. These new products, along with a greater consciousness about the...
Reforming Massachusetts Corporate Excise Tax for S Corporations
Tax Policy - Reforming Massachusetts Corporate Excise Tax for S Corporations Massachusetts policymakers should reform the Commonwealth’s corporate excise tax to make it a simpler, more neutral revenue tool conducive to better economic growth. In our previous...

