Skip to content
U.S.
Europe
Subscribe
Donate
Research
Research Areas
Federal Tax
State Tax
Global Tax
EU Tax
All Research
Meet Our Experts
Featured Projects
Tariff Tracker
FAQ: One Big Beautiful Bill Act
Tax Calculator
Growth and Opportunity Tax Plan
Budget Reconciliation Tracker
Federal Tax Modeling
State Reforms for Mobility and Modernization
State Tax Competitiveness Index
International Tax Competitiveness Index
European Tax Policy Scorecard
Featured Issues
Tariffs & Trade
One Big Beautiful Bill Act
Property Taxes
Global Tax Deal
Debt & Deficits
Cost Recovery
Taxes on Savers & Investors
State Tax Trends
Latest Research
FAQ: The One Big Beautiful Bill Act Tax Changes
24 min read
Experts
Data
Data Areas
Federal Tax
State Tax
Global Tax
EU Tax
All Data
Meet Our Experts
Featured Projects
Facts & Figures: How Does Your State Compare?
Federal Income Tax Brackets
Who Pays Federal Income Taxes
TCJA Tax Calculator
State and Local Tax Burdens
Corporate Tax Rates Around the World
Sources of Government Revenue in the OECD
Featured Issues
State Data Explorer
Country Data Explorer
State Tax Maps
European Tax Maps
Latest Data
Sales Tax Holidays by State, 2025
16 min read
Blog & Commentary
Tax Policy Blog
See All Testimony
See All Op-eds
The Deduction
Podcast
Meet Our Experts
Latest Blog Post
The Future of BEAT
7 min read
Latest Testimony
Response to OECD Consultation on BEPS 1.0
Latest Op-ed
Washington Commanders Stadium Subsidy Is a Billion-Dollar Fumble
Education
Tax Terms Glossary
Explainer Videos
The Short Form Blog
Our Principles
Primers
Legislative Courses
Tax Foundation University
State Tax Policy Boot Camp
Featured Resources
The Three Basic Tax Types
Not All Taxes Are Created Equal
History of Taxes
10 Common Tax Myths, Debunked
A Carbon Tax, Explained
Common Tax Questions, Answered
Featured Term
Adjusted Gross Income (AGI)
Events
About Us
About Us
Our Principles
Contact Us
Staff
Meet Our Team
Meet Our Experts
Meet Our Board
Careers
Job Openings
Internships
Support Our Work
Donate Today
Ways to Give
Donor FAQ
Planned Giving
Start typing to search...
Home
•
About
•
Staff & Board
•
Adam Michel
Adam Michel
Intern
Latest Work
Blog
July 30, 2014
October 12, 2023
The Common Sense of Dynamic Scoring
3 min read
Blog
July 24, 2014
July 24, 2023
As Australia Repeals Carbon Tax, India Doubles Down on Coal
3 min read
Blog
July 22, 2014
July 24, 2023
Are Carbon Taxes Worth It? Australia Says No
4 min read
Blog
July 21, 2014
July 24, 2023
What Are Tax Expenditures?
2 min read
Blog
July 11, 2014
October 30, 2024
Should a Capital Gain be Considered Income?
3 min read
Blog
July 10, 2014
July 24, 2023
Rum Taxes and Perverse Incentives
3 min read
Blog
June 25, 2014
July 24, 2023
The New Jersey Casino That Tax Credits Could Not Save
2 min read
Blog
June 19, 2014
July 24, 2023
Obamacare’s Inflation Taxes
2 min read
Blog
June 12, 2014
July 24, 2023
Why the IRS Thinks California Chrome is Different
2 min read
Blog
June 9, 2014
July 24, 2023
Norway’s Addiction to Taxes on Oil
2 min read
