Fiscal Policy

  • Wisconsin’s Sales Tax Regressivity

    11.1.22. Junjie Guo and Kim J. Ruhl. It is widely believed that sales taxes are regressive: The total sales tax paid by a low-income household represents a greater share of its income compared with a high-income household.

  • Fundamental State Tax Reform: Eliminating the Income Tax in Wisconsin

    12.16.21. Noah Williams. The state of Wisconsin has the oldest continuously operating state income tax in the United States. In this report I develop and analyze a plan to dramatically change that history.

  • The Wisconsin State Sales Tax

    11.11.21. Noah Williams. In addition to income taxes, which were discussed in my previous brief, the other main source of general purpose revenue for the state of Wisconsin is the general sales tax.

  • The Wisconsin State Income Tax

    11.4.21. Noah Williams. The state of Wisconsin has the oldest continuously operating state income tax in the United States. In this brief I discuss some of the history and background of the state income tax, as well as the current distribution of taxes and effective tax rates.

  • The Evolution and Impacts of the State Corporate Tax Structure: 2011-2020

    9.8.21. Junjie Guo, Noah Williams, Zhuoer Ren, and Qi Yang. We study how the state corporate tax rate and 15 measures of the state corporate tax base have been evolving since 1980, with a particular focus on changes in the last decade.

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