tax Archives - Georgetown Public Policy Review

The political economy of state and local tax deductions after the new tax law

The new Republican-sponsored tax law results in a higher tax burden in Democratic-leaning states. Does the law punish Democrats or fulfill their long-time goal of a progressive tax system?

TABOR: Taxpayer Bill of Rights or Taxpayer Straightjacket?

by Nicole Cafarella A fundamental disagreement over how state resources should be gathered and allocated is fueling policy debate across the country. Supporters of a “Taxpayers Bill of Rights” want to shrink the size of government through a cap on state spending. Opponents believe that such a cap would have a disastrous impact on state […]