Regulatory Reform
The Path Forward: Reversing the Trend Through Free Market Reform
(Note: This is the fifth and final installment in a series of articles where we’ve looked at demographics…
Tax Policy
Modernizing Nebraska’s Sales Tax Base to Secure Income and Property Tax Relief
As Nebraska competes for workers, entrepreneurs, investment, and new residents, policymakers have rightly made income tax rate reductions…
Tax Policy
It’s Time to Retire Nebraska’s Inheritance Tax
Nebraska is one of a shrinking number of states that still tax the transfer of property at death,…
Regulatory Reform
The Bottom Line: How Changing Demographics Affect Nebraskans’ Wallets
In the last three posts on this topic, we’ve examined the shifting sands of Nebraska’s demographics. We’ve seen…
Tax Policy
How Lincoln Raised Property Taxes Without Raising Rates
Lincoln’s new budget levies the same property tax rate as last year, with Mayor Gaylor Baird boasting that…
Tax Policy
Nebraska’s Property Tax “Caps” Are Not the Same as Iowa’s
In the summer of 2024, Nebraska lawmakers gathered for a special legislative session focused almost entirely on property…
Tax Policy
Sales Tax Modernization Could Help Nebraska Stay Competitive
In an increasingly competitive environment, states are competing every day for workers, entrepreneurs, investment, and new residents. Tax…
Tax Policy
Nebraska Cigarette Tax Increase Would Raise Prices, Reduce Revenue Reliability, and Increase Smuggling
*On March 4th, LB 1124, the bill to advance the tobacco tax increase failed on a bipartisan procedural…
Tax Policy
Nebraska Shouldn’t Tax Social Media Accounts
Under LB 1025, Nebraska would implement a first-in-the-nation tax on social media accounts, at rates of up to…
Tax Policy
Policy Pathway for Principled Tax Reform
Policy Pathway for Principled Tax Reform outlines a framework for evaluating tax policy through the lens of sound…
Tax Policy
Nebraska’s Tax Code Lets It Compete for Data Center Investment
The Midwest grows many things—including, increasingly, data centers. That’s good news, generating substantial local tax revenue, creating high-paying…
Tax Policy
Nebraska Tax Reform: Why Full Expensing Is the Smart Move
The federal One Big Beautiful Bill (OBBB) creates the opportunity for Nebraska to adopt the most “America First”…