The SALT Road

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Data Centers Are Heavily Taxed. How Much is Too Much?

Forget Taxes, Let's Talk About Football

State Corporate Rates Still Matter Under Single Sales Factor Apportionment

Secretary Bessent is Wrong on State Tax Conformity

Some States May Accidentally Tax International Income Through Unintended NCTI Conformity

Remote Workers Care About Income Taxes, Not Property Taxes

Even With Tax Cuts, State Tax Revenues Remain High

What Two Nobel Prize Winners Can Tell Us About R&E Expensing

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