Tax and Budget

October 18, 2011 by Sean O'Leary
Marshall Gas Tax Study Proves Virtually Nothing

Today's Daily Mail reports on a study from the Marshall University Center for Business and Economic Research, warning that West Virginia's high tax burden on the natural gas industry could hurt the development of the natural gas industry. Reading carefully, one may notice a lot of "maybes" "mights" and "coulds" in the report's conclusions. Let's take a closer look,…

Read More
October 14, 2011 by Ted Boettner
Dispelling the “Tax Cuts Pay for Themselves” Shenanigans Once and for All

Over the years, the Center has written tirelessly about the evangelical belief many media pundits, policymakers, and lobbyists have about the magic of tax cuts. In particular, the belief about tax cuts "paying for themselves." There is zero - I repeat - zero empirical evidence that tax cuts generate so much economic activity that revenues…

Read More
September 15, 2011 by Sean O'Leary
West Virginia’s Severance Tax Below Other Energy-Intensive States

One idea we've championed in the past is the creation of a trust fund for economic development and diversification funded through an increase in West Virginia's severance tax levied on coal and natural gas extraction. But would raising the severance tax make it too expensive to mine coal or drill for natural gas in West Virginia, and…

Read More
September 9, 2011 by Sean O'Leary
Extending the Payroll Tax Cut

President Obama's Jobs Act includes extending the temporary payroll tax cut passed last December. The payroll tax cut has been an effective stimulus in West Virginia benefiting approximately 900,000 people and providing $500 million in tax relief. The president's new proposal would provide a $1,500 tax cut to the average family, help prevent a renewed…

Read More
September 8, 2011 by Sean O'Leary
Does (Government) Size Matter?

I've talked before about the relationship (or lack thereof) between the level of business taxation and economic growth in the states, concluding that things like quality public services, access to markets and inputs, and a quality workforce all matter more to economic growth and prosperity than taxes.  But there is another argument out there that is closely related to the business…

Read More
August 31, 2011 by Sean O'Leary
Missing the Boat: Business Taxes and Economic Growth

In Thursday's edition of the Charleston Gazette, gubernatorial candidate Bill Maloney echoed a familiar refrain, arguing that the state needs to reduce its business taxes to achieve economic growth, citing "supply-side economics." It's an issue I've discussed before, and the latest evidence continues to confirm that low business taxes are not associated with stronger economic growth, nor do they make…

Read More
June 3, 2011 by Sean O'Leary
Corporate Tax Reform Can Play a Role in Deficit Reduction

While there is a plenty of disagreement over how to handle the federal deficit and debt, one area almost everyone agrees on is the need for corporate tax reform. But while everyone agrees that the loopholes, deductions, and giveaways in the corporate tax code should be reigned in, both sides of the aisle also say…

Read More
May 11, 2011 by Sean O'Leary
Tax Cuts and Recession Continue to Drive Deficit

As the debate over the federal budget deficit and federal debt heat up, many, including plenty in West Virginia, have argued that the policies enacted since 2009 have pushed the deficit to its current heights, and only by reigning in this out of control spending can the deficit be reduced. But, the fact remains, the economic…

Read More
April 28, 2011 by Sean O'Leary
Property Taxes: A West Virginia Primer

The West Virginia Center on Budget and Policy's guide -- “Property Taxes: A West Virginia Primer” -- explains how property taxes work and some of the important public services they fund. For hard copies please contact Linda Frame. Read

Read More