The US Supreme Court heard oral arguments on November 5 to determine whether the president’s emergency powers under the International Emergency Economic Powers Act (IEEPA) include the power to impose tariffs.
5 min read
Spain’s central government could learn some valuable lessons from its regional governments and other European countries about sound tax policy.
7 min read
Chicago Mayor Brandon Johnson’s (D) 2026 budget includes a new employer head tax, a new tax on social media companies, and an increase in the “cloud tax,” among other proposed tax increases that would hurt employment and penalize innovation.
8 min read
Excise taxes are regressive, and other alternatives are frequently available to incentivize behavior change.
6 min read
Due to the incentive for jurisdictions to implement a qualified domestic minimum top-up tax (QDMTT), Pillar Two leaves a geographic asymmetry. Additional tax revenues would predominantly accrue to low-tax jurisdictions, with high tax jurisdictions receiving little to no increase.
2 min read
Sean Bray interviewed Dr. Aitor Navarro, Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance, about the future of the EU tax mix.
16 min read
2025 Tax Brackets
Facts & Figures 2025: How Does Your State Compare?
Summary of the Latest Federal Income Tax Data, 2025 Update
State and Local Sales Tax Rates, Midyear 2025
State Individual Income Tax Rates and Brackets, 2025
Corporate Tax Rates Around the World, 2024
Top Personal Income Tax Rates in Europe, 2025
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Commentary
See All CommentaryTrump’s Tariffs Head to the Supreme Court
In this episode of The Deduction, we unpack Trump’s tariffs as they head to the Supreme Court. We break down scenarios if the Court upholds or strikes the tariffs, who really pays, and how Congress might respond—your concise guide to tariffs and the Supreme Court.
The Chronic Disorder of Ever-Expanding Healthcare Subsidies
Amidst a government shutdown, healthcare subsidies have metastasized into a major threat to the nation’s fiscal and economic health.
Testimony: Digital Services Taxes in the European Union
Since digital services taxes deliver limited revenue, shift the burden to European consumers, and risk provoking trade disputes, it’s time for policymakers to rethink their approach.
Can We Replace the Property Tax?
With property tax bills on the rise, homeowners are searching for answers—and some even want to abolish the tax altogether. In this episode, we break down why property taxes are increasing, common but flawed solutions, and why the property tax remains an economically efficient revenue source.
Could a Pigouvian Tax Help Solve Climate Change?
Taxing carbon emissions could leave decisions about reducing greenhouse gases to the market.
Learning, Not Leaning: What Canada’s Tax Policy Should Take from the US
Canada has the power to shape its own competitiveness by making itself an attractive destination for investment this 2025 budget season.
Why the US is the World’s Corporate Headquarters
The Transatlantic Balancing Act
Is the One Big Beautiful Bill a Step Back for Tax Simplicity?
Testimony: Kansas Sales Tax Modernization and Income and Property Tax Relief Considerations
The Trump Administration is Building a Fiscal House of Cards
Side-by-Side Pillar Two Deal a Good Start Toward Tax Simplicity