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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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6178 Results
global tax agreement global tax deal OECD global minimum tax rules corporate minimum tax rules Secretariat Proposal, OECD Public Consultation Document, Unified Approach under pillar one profit shifting definition tax planning and avoidance foreign direct investment FDI global tax deal impact of global tax agreement OECD international tax proposal

The Latest on the Global Tax Agreement

The agreement represents a major change for tax competition, and many countries will be rethinking their tax policies for multinationals.

8 min read
ARPA tax mandate American Rescue Plan Act state tax cuts

ARPA’s Tax Mandate Ruled Unconstitutional by Appellate Court

The Fifth Circuit has affirmed states’ authority over their respective tax policies and has asserted that the offset clause—often called the “Tax Mandate”—of the American Rescue Plan Act (ARPA) has enough fiscal impact on a state’s budget so as to be coercive, as opposed to incentivizing.

5 min read
Pa income tax reform 2024 Pennsylvania income tax cuts PA tax cuts and Pennsylvania tax cuts

Evaluating Proposed Pennsylvania Income Tax Reforms

The proposal is a good example of what can be done to reduce tax burdens on residents if spending is constrained. There are real, tangible benefits associated with enacting this pro-growth reform that should not be discounted.

5 min read
California internet tax California data extraction mitigation fee California Journalism Preservation Act

California Explores New Ways to Tax the Internet

The data extraction mitigation fee is modeled after Maryland’s digital advertising tax, which has been mired in litigation since its inception and is very likely unconstitutional and in conflict with federal law.

6 min read
Hungary EU presidency tax reform and tax policies

Tax Files under New Council of EU Presidency: Hungary

As Hungary takes over the six-month rotating presidency of the Council of the European Union in the aftermath of the European elections, the relationship between tax policy and Europe’s competitiveness will be closely linked.

6 min read
Full TCJA extension fiscal challenges highlighted by latest CBO projections

Latest CBO Projections Highlight Fiscal Challenge of Full TCJA Extension

While neither full expiration nor a deficit-financed full extension of the TCJA would be appropriate, lawmakers should consider the incentive effects of whichever tax reform they pursue. Because taxes affect the economy, they also affect the sustainability of debt reduction.

3 min read
Arkansas tax cuts and relief Arkansas tax reform 2024

Arkansas Enacts Fourth Tax Cut in Less than Two Years

Governor Sarah Huckabee Sanders (R) recently called a brief special legislative session to enact the fourth round of reductions to the Natural State’s individual and corporate income taxes. Legislators also passed a modest property tax reform proposal.

4 min read
UK full expensing and UK capital allowances tax reform and priorities

Understanding Full Expensing in the United Kingdom

Given the positive contribution of full expensing to economic growth and that the UK already incurred the peak-year costs due to the existing policy, it is imperative to maintain it permanently.

5 min read
Moore Supreme Court tax case wealth tax

Supreme Court Rules against Moores 7-2, Leaves Most Questions Undecided

The government won in Moore. However, given the narrow opinion of the court and the reasoning in the Barrett concurrence and the Thomas dissent, it seems likely that future rulings under other facts and circumstances could favor taxpayers instead.

7 min read
2017 tax reform Tax Cuts and Jobs Act TCJA changed legal business forms like c corporations and pass-through businesses TCJA Pass-Through Business Tax Reform: Details & Analysis

How the TCJA Affected Legal Business Forms

The Tax Cuts and Jobs Act (TCJA) significantly lowered the effective tax rates on business income, but the impact was not the same for C corporations and pass-through businesses.

6 min read
Donald Trump tax proposals regarding replacing the income tax with tariffs, exempting taxes on tips, and corporate income tax cut

Five Things to Know about Trump’s Tariff and Income Tax Proposals

Former President Trump floated the possibility of entirely replacing the federal income tax with new tariffs. He also raised other ideas like eliminating taxes on tipped income and lowering the corporate tax rate by one percentage point.

8 min read