As U.S. obesity rates continue to climb, policymakers debate whether federal food assistance funds should be used to buy candy and soda. The author examines both sides of the issue.
The 2017 Tax Cuts and Jobs Acts offers a starting point for compromise to revitalize the corporate income tax, fellows Jorge Barro and Joyce Beebe write in this issue brief.
Fellow Joyce Beebe examines the U.S. Supreme Court’s June 2018 ruling that opens the door for states to collect sales taxes from remote sellers that do not have a physical presence in the state.
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 2017 tax reform will impact taxpayers and state and federal governments.
At least four states are currently considering a gross receipts tax (GRT) to improve revenues, yet Texas legislators have made attempts to repeal its franchise tax, a form of the GRT. Fellow Joyce Beebe examines this apparent conflict.
Public finance fellow Joyce Beebe discusses state and federal legislation aimed at granting states greater authority to collect sales taxes on remote online sales, as well as obstacles to those efforts.
Public finance fellow Joyce Beebe outlines the benefits of paid family leave for U.S. families and society in general, examines the experiences of three states with paid family leave, and presents policy issues that should be taken into consideration to successfully craft a nationwide paid family leave program.
The Nov. 13 terrorist attacks in Paris have turned public opinion against allowing Syrian refugees to resettle in other countries. But rejecting refugees based on their religion or assumptions that they may assist ISIS in launching acts of terrorism betray universal values of freedom and equality.