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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
Zoom Video Communications, Zoom Video Calls, Zoom Calls, Zoom tax

Zoom Calls Not a Taxing Matter

Zoom Video Communications announced that, come November, the company will start collecting and remitting local utility and communications taxes in California, New York, Maryland, and Virginia.

5 min read
Biden’s tax plan would be the one of the largest tax increase since the 1940s and one of the largest tax increases not associated with wartime funding, Biden's tax plan in historical context

Placing Joe Biden’s Tax Increases in Historical Context

If we consider Biden’s tax plan over the entire budget window (2021 to 2030) as a percentage of GDP—1.30 percent—it would rank as the 6th largest tax increase since the 1940s and and one of the largest tax increases not associated with wartime funding.

6 min read

The UN Approach on Digital Taxation

The UN tax committee will be considering a change to the UN’s model tax treaty that, if adopted and implemented, could result in digital companies paying more taxes in countries where their customers are located even if those companies do not have physical locations there.

5 min read
options for boosting economic growth

Biden-Harris Proposals Can Raise Taxes on the Middle Class

If we look at both the legal incidence of the Biden-Harris policy proposals and their economic incidence, we find both direct and indirect tax increases on many taxpayers who earn less than $400,000.

2 min read
Biden carbon tax corporate tax trade offs

Two Roads Diverge in the OECD’s Impact Assessment

The difference that the OECD presents between the potential impact in the context of agreement compared to a harmful tax and trade war should show policymakers the value of continuing multilateral discussions.

6 min read

Top Rates in Each State Under Joe Biden’s Tax Plan

President Joe Biden’s tax plan would yield combined top marginal state and local rates in excess of 60 percent in three states: California, Hawaii, and New Jersey (also New York City).

4 min read
The Biden Tax Plan Would Rank the U.S. Below Where It Stood Prior to Tax Reform International Tax Competitiveness Index Ranks for 2020 with the U.S. ranks for 2017, 2020, and the Biden tax plan us competitiveness

How Would Biden’s Tax Plan Change the Competitiveness of the U.S. Tax Code?

While the Biden campaign is certainly focused on increasing taxes on U.S. businesses and high-income earners, it is important that policymakers also understand what that reversal might do to U.S. competitiveness, and the competitive global environment in which U.S. companies and U.S. workers operate.

3 min read
us jobs lost during coronavirus, us jobs coronavirus us layoffs, US jobs data, US economy covid-19

Role of the 2017 Tax Reform in the Nascent U.S. Economic Recovery

While there is still plenty of work to be done to get unemployed Americans back to work, the U.S. economy as a whole is now recovering strongly from the pandemic-induced economic downturn, outperforming forecasts from earlier in the year and outperforming most other developed countries.

4 min read
CARES Act, Senate Coronavirus bill, Senate Coronavirus relief, Senate Coronavirus Aid

Reviewing the Commitment to American GROWTH Act

House Republicans recently introduced HR 11, the Commitment to American GROWTH Act, outlining an alternative to Democratic presidential nominee Joe Biden’s tax vision. The proposal would address upcoming expirations of the 2017 Tax Cuts and Jobs Act (TCJA) and create or expand other tax provisions designed to boost domestic investment.

5 min read

Arizona Proposition 208 Threatens Arizona’s Status as a Destination for Interstate Migration

Significantly raising the income tax through Proposition 208 will only serve to make Arizona less competitive, especially at a time when individuals and small businesses are already struggling. If Arizona is looking for a long-term way to increase education funding, it would do well to avoid overburdening struggling taxpayers and look toward more broad-based, stable sources of revenue.

5 min read
OECD BEPS Higher Corporate Tax Revenues Globally Despite Lower Tax Rates

Pillars, Blueprints, an Impact Assessment, and Construction Delays

The OECD released blueprints for proposals on changing international tax rules alongside an impact assessment based on the overall design of the proposals. While the blueprints cover proposals both for changing where large multinationals owe corporate tax and designing a global minimum tax, there are still many unanswered questions. In the meantime, other digital tax proposals are moving forward and have the potential to result in a harmful tax and trade war.

4 min read
Oregon tobacco tax, Oregon nicotine tax, Oregon vaping tax

Taxation of Tobacco and Vapor Products on the Ballot in Oregon

Oregon’s Measure 108 introduces a risk of increased tax avoidance and evasion activity as consumers of the products often procure cigarettes from lower tax jurisdictions. At $3.33 per pack, Oregon would have the highest excise tax on cigarettes in the region.

5 min read
New Jersey millionaires tax, New Jersey FY 2021 budget

Seventh Time’s the Charm: New Jersey Passes Millionaires Tax

After six unsuccessful tries at passage, it appears the coronavirus crisis has tipped the scales in favor of Gov. Phil Murphy’s (D) millionaires tax. New Jersey may be feeling the financial squeeze right now, but this large income tax change will not solve budget problems and may exacerbate funding issues by making the state even unfriendlier to businesses.

3 min read
Colorado Amendment B Gallagher Amendment property tax limit

Colorado Voters to Decide Fate of Longstanding Property Tax Limit

One of the many policy questions Colorado voters will be tasked with deciding this November is whether to amend the state constitution to repeal the Gallagher Amendment, a provision within the Colorado constitution that, since 1982, has limited residential property to 45 percent of the statewide property tax base. Repealing the Gallagher Amendment would cause residential property taxes to rise over time but would also enhance the neutrality and overall competitiveness of the tax code.

4 min read
marijuana tax gross receipts tax

Voters in Four States to Vote on Recreational Marijuana

Legalizing recreational marijuana is a hot topic in many states where the state budgets are in disarray because of the coronavirus pandemic and new revenue sources are being sought.

7 min read
environmental tax policies, environmental taxation

Countries Eye Environmental Taxation

A recent OECD report on 2020 tax reforms reveals an increase in the number of environmentally-related tax policies, including gas taxes, carbon taxes, and taxes on electricity consumption.

5 min read