April 19, 2018
Fellow Joyce Beebe analyzes how changes to the exclusion limits for estate taxes passed under the 2017 tax reform will ...
March 30, 2018
Patterns of charitable contributions in the U.S. and the impact of recent tax changes to charitable giving are examined.
January 18, 2018
At least four states are currently considering a gross receipts tax (GRT) to improve revenues, yet Texas legislators have made ...
December 01, 2017
Many argue that sales and excise taxes are regressive based on the strict relationship between annual income and taxes paid, ...
July 13, 2017
Public finance fellow Joyce Beebe discusses state and federal legislation aimed at granting states greater authority to collect sales taxes ...
John W. Diamond, Ph.D., is the Edward A. and Hermena Hancock Kelly Fellow in Public Finance and director ...
Thomas L. Hogan, Ph.D., is a fellow in the Baker Institute Center for Public Finance. He was formerly ...
