Tax Policy
Nebraska Cigarette Tax Increase Would Raise Prices, Reduce Revenue Reliability, and Increase Smuggling
Over the past 30 years, Nebraska cigarette consumption has declined from 101 to 27 packs per person per year. This is remarkably good news for public health, but it is bad news for the reliability of cigarette tax revenue.…
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 principles including transparency, simplicity, stability, neutrality, and economic efficiency. The report…
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 jobs, and expanding economic opportunities. With 39 data centers (about 19…
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” tax reform: full expensing. In an era of reshoring and friend-shoring critical supply chains, full expensing is…
Nebraska lost $300 million from tax migration in 2022
Elections occur every other November. But taxpayers vote with their feet every day, and these votes should be counted and tallied just like the votes for a November election. A “Great Pandemic Wealth Migration” began when…
Nebraska Property Taxes Now 4th Highest Nationwide
Nebraska’s property taxes have risen to fourth highest in the United States, according to a 2025 study from the Tax Foundation using 2023 tax data. Illinois (1.83%) has the highest taxes as a share of home value, followed…
Nebraska Property Taxes Keep Rising Despite Tax Caps
Nebraska’s Truth-in-Taxation season brings surprises each year, shining a light on local government tax increases. That’s because Nebraska’s Truth-in-Taxation law requires local governments to notify property owners of…
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