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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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Blog Articles

6158 Results
New York cigarette smuggling sin taxes

New York Lawmaker Looks to Sin Taxes Once More

New York already suffers from significant smuggling of untaxed tobacco products—smuggled cigarettes accounted for 53 percent of cigarettes consumed in the state in 2018—and further increasing tobacco taxes is likely to make matters worse.

3 min read
Biden corporations More Business Income Is Reported on Individual Tax Returns Than Corporate Returns

Reviewing Effective Tax Rates Faced by Corporate Income

Economists have proposed taxing corporate income more uniformly through corporate integration, which can be done in a variety of ways. Biden’s plan goes in the opposite direction by making worse the double taxation of corporate income.

5 min read
Africa tax revenue, revenue statistics in Africa, VAT is the most important tax revenue source in Africa

OECD Report: Tax Revenue in African Countries

Taxes on goods and services were on average the greatest source of tax revenue for African countries, at over 50 percent of total tax revenues. VAT contributed on average 30 percent, making it the most important tax on goods and services.

6 min read
Increasing the Tax Burden on Capital Investment and Automation Hurts Workers, taxing automation, use of robots and automation

Increasing the Tax Burden on Capital Investment and Automation Hurts Workers

There has been an ongoing debate about how automation and the use of robots in the workplace has impacted workers’ wages and employment. Recently, MIT and Boston University economists examined whether tax policy favors certain forms of automation that puts workers at a competitive disadvantage.

7 min read
Remote work tax revenue implications digital nomad visas, digital nomads, tax incentives for remote workers. Deutsche Bank tax work-from-home tax Deutsche Bank privilege tax on remote work

No, We Don’t Need a Federal Work-From-Home Tax

A recent Deutsche Bank analysis proposes a federal work-from-home tax (“privilege tax”), which is designed to strip away the financial benefit of remote work.

5 min read
Federal tax policy after the 2020 election, upcoming federal tax increases, another round of economic relief

Prospects for Federal Tax Policy After the 2020 Election

President Biden and Congress should concentrate on areas of common ground, finding incremental places to improve the tax code. A bipartisan bill recently introduced to help retirement savings is a good model for what incremental reform may look like.

4 min read
GILTI by country not as simple

Biden’s Call for More Tax Credits Further Complicates the Tax Code

Over the course of the 2020 presidential election campaign, Democratic nominee Joe Biden has proposed new tax credits for health insurance, child care, elderly care, and homeownership, in addition to expansions of the Child Tax Credit (CTC) and Earned Income Tax Credit (EITC).

3 min read
Spain Recovery Plan Tax Hikes 2020 Spanish Regional Tax Competitiveness Index, Spain economic recovery, Spain recovery budget, Spain recovery plan

Spain’s Recovery Budget Comes with Tax Hikes

While other countries in Europe are working towards introducing tax cuts and stimulating economic recovery by supporting business investment and employment, Spain is putting more fiscal pressure on households and businesses.

4 min read