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Mazerov on the Risks of Permanently Banning Sales Taxes on Internet Access Charges

July 14, 2014

Writing today in The Hill, I explain why policymakers should reject an effort to permanently bar states from applying their normal sales taxes to the monthly charges that households and businesses pay for Internet access.  Such a permanent ban, which the House...

No Justification for Permanently Banning Sales Taxes on Internet Access Charges

July 11, 2014

For the first time since Congress enacted the Internet Tax Freedom Act (ITFA) in 1998, lawmakers are seriously considering permanently extending the moratorium on new state and local sales taxes on Internet access service and eliminating the “grandfather clause” exempting existing taxes — changes that could cost states $7 billion a year in potential annual revenue.  Our...

Congress Should End, Not Extend, Prohibition on Taxing Internet Access

June 18, 2014

The House Judiciary Committee will likely approve a bill today to make permanent the Internet Tax Freedom Act (ITFA), which bans discriminatory and multiple taxation of Internet purchases and imposes a moratorium on new state and local taxes on Internet access services.  Rather than make ITFA permanent, Congress should extend its ban on discriminatory and multiple taxes for a few years but...

Where We Agree, Disagree with the Tax Foundation on Taxes and Migration

May 19, 2014

The Tax Foundation has responded to our recent paper showing that interstate differences in taxes (especially income taxes) have only a negligible impact on peoples’ decisions about whether and where to move.  On the core question that a number of...

ALEC Critique Misses the Mark

May 16, 2014

The American Legislative Exchange Council (ALEC) has now responded to our recent paper on interstate migration, in which we found that interstate differences in tax levels have a negligible impact on whether Americans move from one state to another and where they...

Sun Trumps Taxes as a Reason for Americans to Move From State to State

May 9, 2014

Jobs, family, housing, and climate all top taxes as reasons why Americans move from state to state, as we explain in our new paper.  We’re taking a closer look today at how climate affects people’s interstate moves.

The IRS tracks Americans’ interstate moves.  Its data show that people are moving from the cold Snowbelt...

Migration Data Refute Theory That Taxes Drive People to Move

May 8, 2014

Differences in tax levels among states have little to no effect on whether and where people move, contrary to claims by some conservative economists and elected officials, as we explain in a new paper.

For decades, Americans have been moving away from the Northeast, the industrial Midwest, and the Great...

More Evidence That You Can’t Lure Entrepreneurs With Tax Cuts

February 14, 2014

Cutting state taxes to attract entrepreneurs is likely futile at best and self-defeating at worst, a new survey of founders of some of the country’s fastest-growing companies suggests.  The study, which is consistent with other research, should be required reading for state policymakers — especially those...

More Business Tax Cuts Not the Ticket to Growth for New York

January 9, 2014

New York Governor Andrew Cuomo’s proposed business tax cuts — part of a $2 billion tax-cut package he outlined this week — would have a negligible impact on economic growth and job creation and would make it harder to fund education, roads, and other critical services that make the state a desirable place to do...

Supreme Court Opens Door Wider for Collecting Internet Sales Taxes

December 3, 2013

By declining to hear a challenge to New York State’s “Amazon law,” the U.S. Supreme Court has now helped pave the way for states and localities to collect more of the roughly...