How do urban redevelopment and revitalization projects impact a community’s small businesses? A new report by Alisha Small, scholar for economic growth, and co-author Lebena Varghese details survey results from business owners in Houston’s Third Ward, a historically African American community experiencing economic and demographic change.
How can lawmakers fix America’s crumbling child care system? Fellow Joyce Beebe reviews four popular policy proposals to expand child care and examines their potential benefits and pitfalls.
The authors review the rating systems used to assign state unemployment insurance (SUI) tax rates to businesses, focusing on the reserve ratio and benefit ratio methods, and examine suggested alternatives.
The unemployment insurance (UI) system is facing a perfect storm of problems: the pandemic has led to a surge in jobless claims, which is severely straining state UI trusts that weren't fully prepared for a recession. This report reviews the UI system and potential measures to mitigate challenges current downturn.
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.
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.
