Principled Research. Insightful Analysis. Engaged Experts.
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Capital Gains Tax Rates in Europe, 2025
Capital gains taxes create a bias against saving, leading to a lower level of national income by encouraging present consumption over investment.
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Pro-Growth Tax Reform for Oklahoma, 2025
Lawmakers should finish the work they have begun over the past few decades, tackling tax rates and structures to give the state a leg up in an era of enhanced competition.
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Minnesota Legislation Would Ease Burdens for Business Travelers
A recent proposal in Minnesota exempting certain nonresident workers from having to file and pay income taxes would reduce compliance costs for business travelers and their employers at limited cost to the state.
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Trump Tariffs: Tracking the Economic Impact of the Trump Trade War
President Trump's 25 percent tariffs on Canada and Mexico is estimated to reduce long-run GDP by 0.2 percent, reduce hours worked by 223,000 full-time equivalent jobs, and reduce after-tax incomes by an average of 0.6 percent—before accounting for foreign retaliation.
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Budget Reconciliation: Tracking the 2025 Trump Tax Cuts
President Trump has called for permanent extension of the 2017 tax cuts, additional policies including no taxes on tips, overtime pay, and Social Security benefits for retirees, and has also promised higher taxes on US imports through a series of new tariffs.
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Trump Tariffs 101: A Tax on Americans That Raises Prices and Lowers Incomes
The U.S. Constitution grants authority to Congress to “lay and collect” duties and to “regulate commerce with foreign nations.” But Congress has delegated its powers to set tariffs and negotiate trade to the president. For decades, the executive branch has used those powers to reduce barriers to trade and, sometimes, to impose tariffs in limited fashion.
