Econ Comments & Analysis
Daily Signal | Sugar Consumption: A Taxable Sin?
A proposal now before Congress would add a one-cent-per-teaspoon tax on sugar to discourage sugar use and help fund programs to fight obesity and diabetes. Do you favor or oppose a sugar tax like this?
Mercatus Center | Sales Taxes and Exemptions
We analyze the equilibrium relationship between the sales tax rate and the number of sales tax exemptions in each state that levies sales taxes. Our theory suggests that as tax rates rise, so do lobbying activities, and therefore the number of exemptions.