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

6158 Results
Davos digital tax proposals, French digital tax proposal, U.S. and France digital tax dispute agreement in Davos, Switzerland

The Davos Digital (Tax) Détente?

The past week has been nearly nonstop with news on various fronts of a dispute over taxation of digital businesses. The main characters have been the U.S., France, and the UK, although the EU and the OECD have also played roles. Though the dust is still settling, it is worth trying to tie the various events and arguments together.

7 min read
China CFC rules, China Controlled Foreign Corporation rules, Chinese controlled foreign corporation rules, Chinese multinationals

How Controlled Foreign Corporation Rules Look Around the World: China

The Chinese approach to base erosion and profit shifting is more focused on the application of transfer pricing rules and not on the application of CFC rules. Even with the rules in place, the Chinese tax authorities have not enforced the rules as much as other countries have.

3 min read
Virginia local option sales tax

Virginia Governor Looks to Excise Taxes

The proposed budget reflects a growing trend as policymakers across the country look to excise taxes as long-term solutions to budget woes. While excise taxes can be a part of the revenue picture, they are not a sustainable revenue source due to their narrow base, which is easily affected by changes in consumer behavior or market conditions.

2 min read
Inflation Reduction Act corporate taxes most economically damaging way to raise revenue Raise the corporate tax rate, raise corporate tax rate, corporate tax hike, corporate tax increase, corporate tax burden

Expensing Provisions Should Not Favor Physical Over Human Capital

Investments in worker training and education can increase productivity and economic output as growth in human capital accumulates, though the time horizon for these effects is longer than that of physical capital accumulation.

3 min read