Beer Taxes in Europe, 2026
With much of the continent celebrating Oktoberfest, it is a great time to examine beer taxes across Europe. Hefty beer taxes increase the price consumers pay for their libations.
5 min read
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Three Facts Straightening Out the Debate Over Bonus Depreciation
Expensing for capital investment is not a special tax break. Expensing aligns the timing of tax deductions with the timing of actual capital expenditures so that the tax code does not discourage marginal investment projects.
7 min read
The Spiraling Cost of Federal Healthcare Subsidies and Carveouts
The US federal government faces several fiscal challenges in the coming decades, including the growing burden of federal healthcare programs and tax preferences.
14 min read
Options Guide Shows the “No Tax On” Deductions Are Costly and Complex
The “no tax on” deductions show the drawbacks of using narrowly tailored provisions to provide tax relief.
6 min read
Full Expensing to Be Made Permanent in Canada
On September 15th, Canada announced that full expensing for machinery, equipment, and patent rights will be made permanent and broadened from around 15 percent to two thirds of business capital investment.
6 min read
As Nicotine Pouch Market Grows, States Face Trade-Off Between Tax Revenue and Harm Reduction
Oral nicotine pouches have rapidly become a popular option for consumers who want nicotine without the harmful combustion and chemicals of traditional cigarettes. As these alternative nicotine products (ANPs) successfully draw smokers to non-combustible nicotine consumption, many states have scrambled to incorporate these new products into their tax regimes.
6 min readFeatured Work
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2026 State Tax Competitiveness Index
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International Tax Competitiveness Index 2025
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Risks to the US Tax Base from Pillar Two
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2025 European Tax Policy Scorecard
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ExpertSean Bray
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Commentary
See All CommentaryTeachers Are Omitting a Big Part of Financial Literacy
Most Americans don’t understand how the tax code works. According to a poll conducted by TaxEDU, a majority of respondents do not have a basic understanding of common tax concepts.
Maryland Ruling Exposes the Utah Targeted Advertising Tax’s Legal Vulnerability
Utah’s targeted advertising tax is not identical to Maryland’s, but it shares key characteristics that make it vulnerable to the same challenges that sank Maryland’s tax, starting with a clash with the Internet Tax Freedom Act (ITFA).
Going Bold: Paul Ryan & Kevin Brady on Tax Reform
Ten years ago, then-Speaker Paul Ryan and Ways and Means Chairman Kevin Brady released the “Better Way” Tax Plan, the blueprint that would eventually become the Tax Cuts and Jobs Act of 2017—the largest overhaul of the US tax code in over 30 years.
Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mistakes of Digital Services Taxes
The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while raising relatively little revenue.
Will Trump Accounts Make Saving Easier?
How we support savings in the US is too complex, and Trump Accounts worsen the problem. If lawmakers truly want to increase savings for taxpayers from day one, they should look to the UK and Canada, which have done it successfully for many years.
Why Wealth Taxes Always Fail
Though they are often framed as affecting only the richest households, the economic effects of wealth taxes extend much further by reducing capital formation, discouraging entrepreneurship, curtailing wage and employment growth, and ultimately weakening the overall economy.
Why Billionaires Are Still Leaving California
If Amendment 5 Passes, Lawmakers Need a Zephyr, not a Gale, to Sail Missouri to Tax Competitiveness
A Taxing Approach to High Energy Costs Will Backfire
Illinois’ Alcohol Tax Is Almost As Old as America. It Needs Reform.
USMCA Is Up For Review. The US Would Be Foolish Not to Extend It
Testimony: Are Digital Services Taxes a Viable Solution for the EU Budget?