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.
Many argue that sales and excise taxes are regressive based on the strict relationship between annual income and taxes paid, but the burden of higher sales taxes may actually fall more heavily on households with higher lifetime incomes.
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.
While the recent fiscal troubles in Greece have received much attention, the U.S. fiscal position is hardly comparable to that of Greece. However, the United States is experiencing, and will continue to experience, one of the fundamental economic costs of relatively large and persistent deficits.
Impact investments — investments made with the intention to generate a social and environmental impact alongisde a financial return — have gained momentum both in developed and developing countries in recent years.