Utah legislators are once again debating whether to eliminate the sales tax on food, in hopes of giving a break to lower-income households. But Eccles [...]

In this article, Patel and McClelland present a prototype destination basis cash flow tax to replace the existing corporate income tax. To gain some [...]

Investor-level taxation may distort merger and acquisition decisions when capital gains are taxed at a preferable rate, relative to dividends. The intuition is that [...]

We investigate the tax implications for the new recreational marijuana industry in the United States, which reached a size of $9 billion in 2017. [...]