Consumption taxes (individual)

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New Tax Credit Could End Poverty For US Workers And Boost the Middle Class

May 21, 2019 –
In a new paper , I propose a universal earned income tax credit (UEITC)—a one-for-one match on the first $10,000 of earnings delivered through a...
Individual Taxes

Is The US Ready For A Gas Tax Increase?

March 12, 2019 –
Is The US Ready For A Gas Tax Increase? House Democrats are talking enthusiastically about passing a big infrastructure bill by summer. President Trump keeps...
State and Local Issues

2018 Voters Faced a Slew of Confusing Revenue  Measures and Rejected Most Tax Increases

November 9, 2018 –
With so much to follow in the midterm elections, it is easy to lose sight of a bumper crop of tax-related ballot measures . But...
Individual Taxes

The Ups and Downs Of California’s Gas Tax

November 1, 2018 –
Last year, California raised its excise taxes on motor fuels. The tax on gasoline increased from 34.7 cents per gallon to 46.7 cents per gallon...

New Gun And Ammo Taxes Sound Like Promising Ways To Reduce Gun Violence. But There Are Problems.

May 24, 2018 –
The Gun Violence Prevention and Safe Communities Act of 2018 , introduced in Congress after February’s Parkland FL school shooting, would increase federal excise taxes...
Individual Taxes

Taxing Alcohol May Not Reduce Drunk Driving Accidents: Lessons From Illinois

November 27, 2017 –
The debate in Congress over the Tax Cuts and Jobs Act has attracted new attention to how government should tax alcoholic beverages. Lawmakers have proposed...
(Matt Rourke/AP Photo).
Individual Taxes

Taxing Bubbles, or, the Case of the Tax for Racial Equity

June 7, 2017 –
“Diet soda doesn’t have sugar. Are bubbles bad for you?” Daniel asked. Nope. The mayor of Seattle had good intentions for taxing a wider range of beverages, but the road to bad tax policy often is paved with good intentions.
Individual Taxes

A Trump Crack Down on Legal Marijuana Would Hurt State Budgets

April 4, 2017 –
If the Trump administration ends legal marijuana sales in America, an idea Attorney General Jeff Sessions supports , states collectively could lose billions of dollars...
Individual Taxes

Building a better soda tax

December 12, 2016 –
Soda taxes won big at the ballot box in November. Voters in Boulder, Colorado, and three California cities (Albany, Oakland, and San Francisco) approved new...
Individual Taxes

Is a Salt Tax in Our Future?

June 2, 2016 –
This week, the Food and Drug Administration proposed voluntary targets for reducing sodium in American diets. Can a salt tax be far behind? The FDA’s...