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Tax Policy Blog

Stay informed with quick and accessible analysis of today's top tax policy topics. Read Tax Foundation's Tax Policy Blog for insight from our experts on tax policies across the U.S. and abroad.

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Blog Articles

6178 Results
Tax competition and the global minimum tax: the latest on the global tax agreement at the OECD

What’s Next for Tax Competition?

The rules of tax competition are changing with the recent agreement on a global minimum tax and other changes to tax rules around the world, but that does not mean the contest is over.

5 min read

Assessing the EU Tax Observatory’s View on Profit Shifting and the Global Minimum Tax

The EU Tax Observatory has taken an extreme view in assessing the global minimum tax. The rules were not meant to immediately reduce the stock of shifted profits or align profitability levels more closely with employment costs. The rules do change incentives for multinationals, but profits may continue to remain in low-tax jurisdictions for many years.

6 min read
Future of EU tax policy full expensing cost recovery corporate taxation

Is EU VAT Compliance Actually Improving?

While the European Commission focuses on improving VAT compliance, policy is a major contributor to VAT revenue losses. The VAT actionable policy gap is 15.65 percent, more than triple the compliance gap.

5 min read
Jeff Bezos Move Undercuts Proposed Washington State Wealth Tax

Jeff Bezos’s Move Undercuts Proposed Washington State Wealth Tax

Whether tax savings motivated his move or not, the implications for Washington are very real, and serve to illustrate just how dangerous it can be to design tax systems that rely so overwhelmingly on a very small number of taxpayers choosing to stay put.

3 min read
Tax Cuts and Jobs Act or TCJA corporate tax was boosted as part of broader economic effects of the 2017 tax law

New Study Finds TCJA Strongly Boosted Corporate Investment

The 2017 Tax Cuts and Jobs Act (TCJA) was the largest corporate tax reform in a generation, lowering the corporate tax rate from 35 percent to 21 percent, temporarily allowing full expensing for short-lived assets (referred to as bonus depreciation), and overhauling the international tax code.

6 min read
do people really move because of taxes

Do People Really Move Because of Taxes?

What do The Rolling Stones, NFL star Tyreek Hill, and Maryland millionaires have in common? They all moved because of taxes.

4 min read
CCCTB vs. BEFIT: EU Corporate Tax Base: Details & Analysis

CCCTB vs. BEFIT: How Have the Proposals Changed?

If the EU is going to harmonize its tax base, it should do so in a way that increases the efficiency and competitiveness of tax policy for the EU as a whole, and not just seek out the lowest common denominator.

5 min read
Pillar One US Treasury Consultation on OECD proposal for public review input and comments

Five Takeaways from the New Pillar One Documents

The OECD recently released a trove of new documents on a draft multilateral tax treaty. The U.S. Treasury has opened a 60-day consultation period for the proposal and is requesting public review and input.

7 min read
Pence corporate tax cut proposal and Trump corporate tax cut proposal to a rate of 15 percent

A Lower Corporate Rate Is an Opportunity Worth Taking as Part of Broader Tax Reform

As the 2024 presidential campaign season gets fully underway, candidates are beginning to sketch out their tax policy proposals. One tax proposal embraced by both former President Donald Trump and former Vice President Mike Pence is a reduction in the federal corporate tax rate from 21 percent to 15 percent.

4 min read
Federal deficit grew to $2 trillion in FY 2023 Federal Budget Deficit Data and Projections

Federal Deficit Grew to $2 Trillion in FY 2023

Outside of the pandemic years, this year’s federal deficit is the highest in U.S. history. While tax revenue has increased about 28 percent since the pre-pandemic year 2019, spending has increased about 46 percent. Annual deficits are headed towards $3 trillion over the next few years.

3 min read