Categories
Uncategorized

2021 State Business Tax Climate Index

Explore Our Interactive Map Tool Table of Contents Executive Summary The Tax Foundation’s State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states’ tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show […]

Categories
Uncategorized

Symposium: Barrett’s history-first approach to the Second Amendment

Posted Tue, October 20th, 2020 8:50 pm by Katie Barlow This article is part of a symposium on the jurisprudence of Supreme Court nominee Amy Coney Barrett. Ten years before Justice Antonin Scalia wrote the landmark Second Amendment opinion in District of Columbia v. Heller crystallizing the Constitution’s guarantee of the right to keep and bear arms […]

Categories
Uncategorized

Supreme Court leaves in place order requiring Pennsylvania to count absentee ballots after Election Day

Posted Mon, October 19th, 2020 8:53 pm by Amy Howe A deadlocked Supreme Court on Monday let stand a lower-court ruling that requires Pennsylvania election officials to count absentee ballots received within three days after Election Day, Nov. 3, even if they are not postmarked. In two brief orders issued shortly after 7 p.m., the […]

Categories
Uncategorized

How Would Biden’s Tax Plan Change the Competitiveness of the U.S. Tax Code?

Our International Tax Competitiveness Index has been used to compare the tax systems of OECD countries since 2014. At the beginning of that period, the United States ranked 28th out of 36 countries in the Index. Following the 2017 U.S. tax reform, the rank improved dramatically to 20th, and the U.S. now ranks 21st. The […]

Categories
Uncategorized

Court fast-tracks census appeal

Posted Fri, October 16th, 2020 7:13 pm by Amy Howe The Supreme Court announced on Friday afternoon that it would expedite an appeal by the Trump administration in a dispute over the administration’s plan to exclude people who are in the country illegally from the state-by-state breakdown of the population for use in the allocation […]

Categories
Uncategorized

Petitions of the week: “Bad Spaniels,” false testimony and more

Posted Fri, October 16th, 2020 3:55 pm by Andrew Hamm Photo from Page 11 of Jack Daniel’s Properties’ Petition for Certiorari This week we highlight cert petitions that ask the Supreme Court to decide, among other things, how humor affects trademark liability and the extent of a prosecutor’s duty to correct false testimony. Jack Daniel’s […]

Categories
Uncategorized

Argument analysis: Justices spar over stare decisis, originalism, text and what counts as a Fourth Amendment “seizure”

In the oral argument of Torres v. Madrid on Wednesday, the justices tried out all the tools of constitutional interpretation as they worked through the meaning of the critical Fourth Amendment term, “seizure.” How they rule will answer one of the last remaining questions in this context: Is there a Fourth Amendment “seizure” when the […]

Categories
Uncategorized

Barrett hearings, day four: A sense of inevitability from both sides of the aisle

Posted Thu, October 15th, 2020 11:39 pm by James Romoser The Senate Judiciary Committee on Thursday concluded its hearings on Supreme Court nominee Amy Coney Barrett and, amid unsuccessful efforts by Democrats to delay the process, scheduled a committee vote to send her nomination to the full Senate on Oct. 22. A full Senate vote […]

Categories
Uncategorized

Role of the 2017 Tax Reform in the Nascent U.S. Economic Recovery

While there is still plenty of work to be done to get unemployed Americans back to work, the U.S. economy as a whole is now recovering strongly from the pandemic-induced economic downturn, outperforming forecasts from earlier in the year and outperforming most other developed countries. The Atlanta Federal Reserve’s “nowcast” indicates that the U.S. economy […]

Categories
Uncategorized

Barrett hearings, day three: Many more questions from senators, few new details from the nominee

Posted Wed, October 14th, 2020 10:55 pm by James Romoser Judge Amy Coney Barrett spent another day eschewing substantive pronouncements and promising judicial impartiality in testimony before the Senate Judiciary Committee on Wednesday, the second and final day in which senators had a chance to question President Donald Trump’s nominee to succeed the late Justice […]