Increased demand for better use of evidence in policymaking has sparked bipartisan support for better evaluation of federal spending programs. Tax expenditures, spending-like subsidies embedded in the tax code, cost taxpayers roughly as much as domestic discretionary programs, yet receive little-to

Supreme Court rulings in 2013 and 2015 established and expanded rights to same-sex marriage in the U.S. One of the most visible and impactful ways the federal government recognized these new rights was by allowing—indeed, requiring—legally-married same-sex couples to file federal tax returns as

In 1967, the Supreme Court ruled in National Bellas Hess v. Department of Revenue of Illinois, that a business must have a physical presence within a state’s borders for the state to collect sales taxes from that business. In 1992, the court reaffirmed the physical presence requirement in Quill