Tax Policy Center

south dakota v. wayfair

State and Local Issues: TaxVox

Five Reasons Why States Should Proceed with Caution Despite Soaring Revenues

Two years into the pandemic, states are flush with cash, a vastly different picture than the 20 percent revenue decline suffered by states in the...
February 8, 2022Lucy Dadayan
State and Local Issues: TaxVox

Maryland’s Digital Advertising Levy Sets Off a New Battle Over Taxing E-Commerce

The most interesting tax news these days may be state efforts to tax digital advertising
February 25, 2021Howard Gleckman
: TaxVox

The COVID-19 Effect: State Sales Tax Receipts Shrank $6 billion in May

May state sales tax receipts shrank by nearly $6 billion, or 21 percent, compared to May 2019, according to data compiled by the Tax Policy...
July 14, 2020Lucy Dadayan
State and Local Issues: TaxVox

COVID-19 Pandemic Could Slash 2020-21 State Revenues By $200 Billion

Revised forecast data from 27 states suggest tax revenues are expected to fall $34 billion short of pre-COVID-19 forecasts in fiscal year 2020.
July 1, 2020Lucy Dadayan
Campaigns, Proposals, and Reforms: TaxVox

Seven Tax Policy Issues To Watch in 2019

Happy New Year. And welcome to 2019, a year when several important tax policy issues are likely to hit the news. Watch for these: Whether...
January 3, 2019Howard Gleckman
Campaigns, Proposals, and Reforms: TaxVox

The TaxVox Lump of Coal Award For The Worst Tax Idea of 2018

It’s time for Tax Vox to present its annual Lump of Coal Award for the worst tax idea of the year.
December 20, 2018Howard Gleckman
State and Local Issues: TaxVox

States Enjoyed Another Stellar Quarter Of Revenue Growth; But The Longer-Term Fiscal Outlook Is Cloudy

States closed their fiscal 2018 books at the end of June on a positive note. But they shouldn’t bank on the good times lasting forever...
December 18, 2018Lucy Dadayan
State and Local Issues: TaxVox

Don’t Look Now, But States Already Are Requiring Online Sellers To Collect Sales Taxes

Note to Congress: About that Internet sales tax thing, stand down...
September 4, 2018Howard Gleckman
: TaxVox

Beyond Wayfair, Can Nations and States Cooperate in Collecting Taxes?

The brilliant Tax Notes columnist Marty Sullivan once summarized one of the great dilemmas in taxation: “It’s simply impossible to put a precise geographical subscript...
July 9, 2018C. Eugene Steuerle
State and Local Issues: TaxVox

What Will Happen To Online Sales Taxes in the Wake of the Supreme Court’s Wayfair Decision?

Now that the Supreme Court has made it easier for states to require online retailers to collect sales taxes, how will states and Congress respond?...
June 26, 2018Howard Gleckman