Soda taxes have been proposed to help curb consumption and improve health outcomes. Fellow Joyce Beebe reviews recent attempts at taxing these beverages and provides practical policy solutions.
Digital products are becoming increasingly widespread in the U.S., which is prompting state authorities to assess the taxability of these products. In this report, fellow Joyce Beebe reviews the current landscape and possible future developments in the taxation of digital products.
By Paul Lagunes, Baker Institute for Public Policy; Xiaoxuan Yang, Columbia University; and Andrés Castro, Columbia University.
Corruption is a persistent problem throughout Latin America. Higher rates of perceived corruption are associated with lower levels of economic welfare and direct foreign investment, write the authors.
Paul Lagunes, Xiaoxuan Yang, Andrés CastroJuly 8, 2019
Fellow Joyce Beebe summarizes the evolution of the marriage penalty in the U.S. tax system, its magnitude and impact on couples’ work and marital decisions, and how the Tax Cuts and Jobs Act of 2017 changes the marriage penalty for different income and age groups.
The Tax Cuts and Jobs Act of 2017 placed a $10,000 limit on the amount of state and local taxes taxpayers may deduct on their federal income tax returns. In this report, public finance fellow Joyce Beebe examines the pros and cons of the limit and state-level efforts to circumvent the cap.
This report reviews several fundamental challenges in cross-border taxation of the digital economy and presents recent developments toward revising existing laws to enable the taxation of digital companies in Europe.
This report reviews different types of income sources for kids and young adults and the associated tax implications. It also discusses the revised kiddie tax rules — a mechanism intended to discourage parents from transferring assets to their children to lower their own tax liabilities — after the 2017 tax act.
The sharing economy — an industry that includes a number of mostly online enterprises such as Uber and Airbnb that match service providers with clients — poses sweeping legal, commercial and social challenges. Fellow Joyce Beebe analyzes key federal tax considerations for companies and workers in this growing sector.
Since 2001, the White House Transition Project has provided reports to incoming White House staff members on topics critical to a successful transfer of power. Written by presidential scholars from across the country, the series aims to enhance the staff’s understanding of day-to-day operations in the West and East wings. Nearly every former White House chief of staff, press secretary, director of communications, and senior advisor since the Nixon administration has been interviewed for the project to determine how each office operates — what works, what doesn't and what did they wish they had known before arriving at 1600 Pennsylvania Ave.? Other reports cover topics as diverse as the most effective use of the first 100 days and the dynamics of presidential travel.
The 2017 series is a partnership between the Moody Foundation, the White House Transition Project and the Baker Institute. It is led by Martha Joynt Kumar, an emeritus professor at Towson University and author of several books on the presidency, and Terry Sullivan, author and member of the political science faculty at the University of North Carolina at Chapel Hill, and was supported by a grant from the Moody Foundation.