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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Some state lawmakers are considering decoupling from the pro-growth expensing provisions of the OBBBA due to revenue concerns, but it is valuable to recognize just how much the corporate tax base has expanded over the past decade.
6 min read
The One Big Beautiful Bill Act contains several key policies that will affect how many taxpayers itemize, and how itemizers may benefit from deducting charitable donations.
4 min read
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
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
Narrowly targeted tax policies are rarely effective in achieving their goals, and the expanded senior deduction under the OBBBA is no exception.
4 min read
In the spirit of change and improvement, it’s worth looking back to see which states have truly embraced tax competitiveness since 2020, and which ones have lagged behind.
6 min read
Short FormThe recently enacted One Big Beautiful Bill Act (OBBBA) is certainly big, but is it “beautiful”? Many provisions in the OBBBA will have noticeable impacts on individual taxpayers, including some that are beneficial to your wallet.
4 min read
While the Council of DC is right to consider decoupling its tax code from several revenue-reducing provisions in the OBBBA, they should maintain conformity with the business expensing reforms that are strongly pro-growth, better align with sound tax principles, and primarily change the timing of revenues.
4 min read
The Supreme Court is deciding a case over whether the President can impose sweeping tax increases on imported goods. It’s a multi-trillion-dollar question with enormous implications for the US economy, taxpayers, and limitations on emergency powers.
4 min read
France is proposing to double the tax rate of its digital services tax (DST) to 6 percent, making the DST even more discriminatory.
5 min read
Taxes are an important part of the mix, and modernizing a state’s tax structure helps position it for growth. States that rank better on the Index have better-structured tax codes, and states with better-structured tax codes get Wins Above Replacement.
5 min read
Illinois lawmakers are attempting to rush through a harmful mark-to-market capital gains tax proposal that captures unrealized gains.
7 min read
Creative destruction—coined by famed economist Joseph Schumpeter—is the idea that new innovations disrupt and “destroy” existing economic structures as they create better and more efficient products and processes.
4 min read
Expensing for manufacturing structures is a significant step forward for the tax treatment of structures, but it could be improved in several ways.
7 min read
In 2025, the Texas legislature sought to make the state more competitive for small businesses by exempting a greater amount of business personal property from taxation, reducing compliance burdens at the cost of a trivial amount of revenue.
3 min read
The 2017 Tax Cuts and Jobs Act (TCJA) simultaneously increased tax progressivity and decreased redistribution in the tax code. Our estimates suggest the OBBBA similarly combines a more progressive tax system with a lower degree of tax redistribution.
4 min read
Sean Bray interviewed Dr. Sérgio Vasques, Professor of Tax Law at the Catholic University of Lisbon and former Portuguese Secretary of State for Tax Affairs, about the future of the EU tax mix.
7 min read