![Gross receipts tax oregon, joint committee on student success](https://taxfoundation.org/wp-content/uploads/2019/02/Portland-Oregon-e1551203308508-300x200.jpg)
Blog Articles
![Gross receipts tax oregon, joint committee on student success](https://taxfoundation.org/wp-content/uploads/2019/02/Portland-Oregon-e1551203308508-300x200.jpg)
![North Carolina franchise tax, North Carolina capital stock tax](https://taxfoundation.org/wp-content/uploads/2017/01/north-carolina-300x180.jpg)
![Governor Evers Vetoes Wisconsin Standard Deduction Tax Relief Bill, Gov Evers, Wisconsin tax relief bill](https://taxfoundation.org/wp-content/uploads/2019/02/madison-wisconsin-CROP-300x254.jpg)
![State sports betting tax revenue, sports betting state tax](https://taxfoundation.org/wp-content/uploads/2019/01/football-300x170.jpg)
![Austria Tax Reform](https://taxfoundation.org/wp-content/uploads/2019/02/Austria-e1550598351964-300x157.png)
Opportunities for Pro-Growth Tax Reform in Austria
Austria needs to pursue comprehensive business and individual tax reform if it wants to remain competitive. Our new guide explores several ways the Austrian government can achieve a simpler, more pro-growth tax code.
10 min read![Cuomo SALT Deduction](https://taxfoundation.org/wp-content/uploads/2019/01/cuomo-new-york-ny-crop-300x179.png)
![Virginia local option sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/virginia-300x200.jpg)
![BEPS OECD base erosion OECD profit shifting digital economy](https://taxfoundation.org/wp-content/uploads/2019/02/flags-4-300x154.jpg)
Ready to go on BEPS 2.0?
8 min read![global minimum tax comparison international tax proposals about profit shifting Biden international tax Learning from Europe and America’s Shared Gross Receipts Tax Experience , Gross receipts taxes Europe America Gross receipts tax digital tax](https://taxfoundation.org/wp-content/uploads/2019/02/global-enhanced-e1550003625741-300x199.jpg)
![Bernie Sanders and Chuck Schumer Stock Buybacks Propsal](https://taxfoundation.org/wp-content/uploads/2019/02/chuck-schumer-e1549467207512-300x228.jpg)
![high tax rate innovation inventors](https://taxfoundation.org/wp-content/uploads/2019/02/innovation-invent-entrepreneur-e1549314327880-200x300.jpg)
A High Tax Rate on Star Inventors Lowers Total Innovation
Findings from a new study suggest that while a policy agenda to revive innovation must include an assortment of changes – including greater access to mentorship – tax policy matters too.
2 min read![Tax extenders filing season Chuck Grassley](https://taxfoundation.org/wp-content/uploads/2019/02/Capitol-LINKEDIN-e1549052839444-300x158.jpg)
![Bernie Sanders Estate Tax Plan, Sanders Estate Tax, Bernie Sanders' estate tax proposal, Bernie Sanders tax proposals, Bernie Sanders' estate tax](https://taxfoundation.org/wp-content/uploads/2019/01/linkedin-In-Stream_Wide___1200px-Bernie_Sanders_rally_March_24_2019_San_Francisco-1-11-300x158.jpg)
Sanders’ Estate Tax Plan Won’t Likely Raise the Revenue Intended
While progressivity may look appealing—particularly at a time when policymakers in Congress seem to be competing on how best to extract revenue from the wealthiest in the country—it may not raise the revenue intended.
2 min read![Arkansas Tax Reform, Arkansas Phase 3 Arkansas Individual income tax cuts Phase Three](https://taxfoundation.org/wp-content/uploads/2019/01/Arkansas-e1548895732799-300x200.jpeg)
![Federal tobacco tax proposal state taxes Build Back Better Act Biden American Families Plan proposal to tax unrealized capital gains at death, taxing unrealized gains death proposal, capital gains at death policies tax refund tax refunds tax cut 2018 tax season tax filing](https://taxfoundation.org/wp-content/uploads/2019/01/money-budget-tax-300x169.jpg)
Don’t Judge Your Taxes by Your Refund
3 min read![Wyoming business tax competitiveness](https://taxfoundation.org/wp-content/uploads/2019/01/wyoming-e1548714988143-300x188.jpg)
![State sports betting tax revenue, sports betting state tax](https://taxfoundation.org/wp-content/uploads/2019/01/baseball-mlb-sports-betting-e1553780331997-300x200.jpg)
![Elizabeth Warren Wealth Tax Constitutional](https://taxfoundation.org/wp-content/uploads/2019/01/Elizabeth_Warren_speaks_May_19_2014-300x200.jpg)
Unclear if Warren’s Wealth Tax Proposal is Constitutional
There is a chance that Senator Warren’s proposed wealth tax would be found unconstitutional, but opinions are mixed and the precedents go both ways.
2 min read![Sen Elizabeth warren wealth tax. wealth tax senator warren](https://taxfoundation.org/wp-content/uploads/2019/01/elizabeth-warren-66-300x200.jpg)
Sen. Warren’s Wealth Tax Is Problematic
Sen. Elizabeth Warren recently proposed a wealth tax on high-net-worth individuals, a type of tax that is poorly targeted, difficult to administer, and raises constitutional questions.
4 min read![States Should be Wary of ITEP Marijuana Tax Policy](https://taxfoundation.org/wp-content/uploads/2019/01/Marijuana-tax-policy-e1548264902288-300x200.jpg)