Institute on Taxation and Economic Policy

An Analysis of a Potential Reduction in Massachusetts’ Long-Term Capital Gains Tax Rate

A ballot initiative in Massachusetts has proposed cutting the base rate for nearly all income sources from 5 to 4 percent. In ...
Institute on Taxation and Economic PolicyOpinion

How the Wealthy Exploit the Tax Code: Q&A with Professor Ray Madoff, Author of ‘The Second Estate’

How the Tax Code Made an American Aristocracy, walks readers through federal tax policy history and the modern-day legal ...
Opinion
Institute on Taxation and Economic PolicyOpinion

Center on Budget and Policy Priorities: States Should Adopt the Wealth Proceeds Tax to Raise New Revenue

States are facing considerable fiscal pressures from the fallout of recent federal policies, including the harmful Republican megabill enacted in July ...