Tax Policy Blog

New Evidence on the Benefits of Full Expensing

Additional evidence on the economic benefits of full expensing of investment was recently published in the American Economic Journal: Economic Policy.

Poland’s Youth Tax Cut Creates Dueling Incentives

Amazon Passes France’s Digital Services Tax on to Vendors

France’s new 3 percent digital tax may be targeted at Amazon and other large digital firms, but Amazon’s French vendors will bear the burden of the tax.

Increasing Taxes on Capital Gains Requires Trade-offs

Kansas Invites Legal Challenge with Aggressive Remote Sales Tax Regime

An Overview of the Work Opportunity Tax Credit

Three Carbon Tax Bills Introduced in Congress

Despite Budget Standoff, North Carolina Implements Sales Tax Base Expansion

The Good and Bad about Tax Havens

Unpacking Biden’s Tax Plan for Capital Gains

The Proper Role of Excise Taxes

Improper Payments and EITC Reform

The Trade-offs of Tax Transparency Measures

Nevada Legislators and Businesses File Lawsuit Challenging Tax Increases

The Nevada constitution protects taxpayers by making it more difficult for legislators to raise public revenue. The Nevada courts should uphold this protection not just in theory but also in practice.

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

The Italian DST Remix

Washington State Judge Opens the Door for Income Taxes

North Carolina’s Vetoed Budget Includes Good Tax Provisions

While Likely to be Repealed, the “Cadillac Tax” Would Control Health Care Costs

How Controlled Foreign Corporation Rules Look Around the World: United Kingdom

The UK rules are designed to arrive at the most accurate definition of foreign income that should be taxed in the home country. These rules apply one of the most detailed approaches to solving the issue of taxing the right type and amount of foreign income. The method can be considered more effective, but the compliance implications and derived costs may be higher compared to those that are derived from the application of other methods.