Skip to content

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.

To find our most recent research papers and data, click the links below.

Blog Articles

6142 Results
2022 Spain budget taxes Spain digital services tax Spain tax, Spain financial transaction tax, Spain digital services tax 2021

Spain’s 2022 Budget Unsurprisingly Comes with More Tax Hikes

While other countries in Europe are working towards introducing tax cuts or delaying the introduction of new taxes to stimulate economic recovery by supporting business investment and employment, Spain is putting more fiscal pressure on businesses.

3 min read
Austria budget 2021 tax cuts and carbon levy

Austria’s Budget Comes with Tax Cuts and Carbon Levies

Austria should not shy from lowering the corporate income tax rate sooner or even implementing a more ambitious tax reform to improve its tax competitiveness and contribute to greater economic growth.

3 min read

Lawmakers Consider Untested and Complex Policies to Fund Reconciliation Bill

Congress is debating new ways to raise revenue that would make the tax code more complex and more difficult to administer. The new proposals—imposing an alternative minimum tax on corporate book income, applying an excise tax on stock buybacks, and, at one point this week, a tax on unrealized capital gains for billionaires—are unreliable and highly complex ways to raise revenue.

10 min read
Reconciliation bill tax innovation

New Study Shows Tax Policy Has Strong Effects on Innovation

When examining how tax policy impacts the economy, researchers typically look at labor supply and investment responses. One other channel through which taxes impact the economy has been less studied: innovation.

3 min read
Lawmakers Could Pay for Reconciliation While Improving the Tax Code, pay for reconciliation tax proposal

Lawmakers Could Pay for Reconciliation While Improving the Tax Code

With corporate and individual rate hikes potentially out of the Build Back Better (BBB) reconciliation package, lawmakers are weighing alternative options to raise revenue. Rather than come up with untested proposals and complicated changes to the tax base, they should prioritize options that raise revenue while improving the structure of the tax code.

4 min read

Louisiana Voters Have Chance to Simplify Taxes and Lower Burdens

Passage of Louisiana Amendments 1 and 2, which are aimed at the sales tax and individual and corporate income taxes, respectively, would substantially simplify the Pelican State’s tax code and provide tax relief in both the short and long term.

8 min read