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  • blog   March 16, 2022

    State Gas Tax Holidays are Nothing to Celebrate

    It’s unlikely that state gas tax holidays will meaningfully benefit consumers, and they come with risks for states’ infrastructure quality.

  • blog   April 25, 2017

    Income Tax Offers Best Bang for the Buck in Alaska

    Earlier this month the Alaska House of Representatives voted 22-17 in favor of implementing a personal income tax for the first time in over 35 years. Gov. Bill Walker praised…
  • blog   March 29, 2017

    Seeking the Right Balance in Alaska

    It’s been a little over a year since Alaska Gov. Bill Walker proposed implementing a state personal income tax for the first time in 35 years, and the idea is now…
  • blog   March 29, 2017

    The April Fool’s Joke Is on Consumers: April 1 Marks Record-Breaking Procrastination on Federal Gas Tax Policy

    It’s only appropriate that April 1 will mark a new milestone in foolish federal transportation infrastructure policy. On Saturday, the nation’s federal gasoline tax rate will have been stuck at…
  • blog   March 23, 2017

    Taxing the Gig Economy

    Our ever-changing economy demands that lawmakers update our tax laws to keep pace. Take, for example, the growth of online sales. As recently as six years ago, Amazon, the nation’s…
  • blog   March 21, 2017

    Amazon Will Collect Every State Sales Tax by April 1

    For decades, Amazon.com helped its customers dodge the sales taxes they owed to gain an advantage over its competitors. But as the company’s business strategy has changed, so has its…
  • blog   February 6, 2017

    Dodging Tough Fiscal Decisions with State Tax Cut Triggers and Phase-Ins

    The most challenging problem that tax-cutting state lawmakers face is dealing with the budgetary tradeoffs that tax cuts require. Should education spending be reduced? Should investments in infrastructure be halted?…
  • blog   February 2, 2017

    What to Watch in the States: Gas Tax Hikes and Swaps

    This is the second installment of our six part series on 2017 state tax trends. The introduction to this series is available here. State tax policy can be a divisive…
  • blog   January 30, 2017

    And Then There Were Six: Amazon Expands Its Sales Tax Collection

    UPDATE: After this post was published, Amazon announced that it will begin collecting sales tax in Oklahoma on March 1. This post has been updated to reflect this development. The…
  • blog   January 26, 2017

    A Visual Tour of Who Pays State & Local Taxes

    While it can be hard to look away from the important federal policy debates occurring right now in Washington D.C., state lawmakers across the country will also be debating consequential…
  • blog   January 25, 2017

    47 Years Later, Alaska Considers Playing Catch-Up with its Motor Fuel Tax

    Alaska Gov. Bill Walker recently proposed tripling the gasoline and diesel tax rates paid by Alaska motorists to generate funding for the state’s infrastructure. In a different state, tripling the…
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