![Spotify Mixes Up Tax Notices to D.C. and Iowa Subscribers, Digital Streaming Tax Digital Sales Tax](https://taxfoundation.org/wp-content/uploads/2019/01/spotify-tax-300x200.jpg)
Blog Articles
![Spotify Mixes Up Tax Notices to D.C. and Iowa Subscribers, Digital Streaming Tax Digital Sales Tax](https://taxfoundation.org/wp-content/uploads/2019/01/spotify-tax-300x200.jpg)
![OECD tax revenues 2021 sources of government revenue in the oecd, 2019, government tax revenue corporate tax revenue corporate tax revenues](https://taxfoundation.org/wp-content/uploads/2019/04/Sources-of-government-revenue-euros-CROP-e1555963525137-300x188.jpeg)
![](https://taxfoundation.org/wp-content/uploads/2019/01/Sweden-enhanced-e1548116108525-300x200.jpg)
![Washington State Income Tax](https://taxfoundation.org/wp-content/uploads/2017/01/washington-state-300x169.jpg)
Sorry, Washington State: Capital Gains Taxes are Still Income Taxes—But There’s a Better Way
A new, high tax rate on capital gains income would be a risky move for Washington State even if it didn’t face an enormous constitutional challenge.
5 min read![Ocasio-Cortez’s Proposed 70 Percent Top Marginal Income Tax Rate Would Deter Innovation, 70 percent tax rate](https://taxfoundation.org/wp-content/uploads/2019/01/rawpixel-790896-unsplash-e1547491544608-300x200.jpg)
![Austria digital tax, Austria digital advertising, Austria online advertising](https://taxfoundation.org/wp-content/uploads/2019/01/Vienna-Austria-2-300x195.png)
Tax Relief is on the Agenda in Austria
3 min read![How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis 70 percent top marginal income tax rate 70% top marginal rate](https://taxfoundation.org/wp-content/uploads/2019/01/money2-300x200.jpg)
How Much Revenue Would a 70% Top Tax Rate Raise? An Initial Analysis
Due to a narrow tax base and a decrease in capital gains realizations, Congresswoman Ocasio-Cortez’s plan to tax income above $10 million would not raise as much revenue as intended. See our 10-year revenue estimates.
9 min read![EU vat reform and EU own resources EU digital tax](https://taxfoundation.org/wp-content/uploads/2019/01/EU-flag-100-300x200.jpg)
![Virginia local option sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/virginia-300x200.jpg)
![Lawmakers Start the New Year with a Long Tax Policy To-Do List, tax extenders, Tax Cuts and Jobs Act technical corrections federal tax law, government funding, IRS funding](https://taxfoundation.org/wp-content/uploads/2019/01/capitol-sunrise-sunset-300x191.jpeg)
![](https://taxfoundation.org/wp-content/uploads/2022/11/us-capitol-night-winter-e1668535341835-300x200.jpeg)
![Dynamic scoring, incoming democrats, 2019 congress, incoming house democrats, 2019 politics](https://taxfoundation.org/wp-content/uploads/2019/01/Capitol-LINKEDIN-e1546447673744-300x158.jpg)
We Shouldn’t Scrap Dynamic Scoring
2 min read![2019 Arkansas tax reform, 2019 Arkansas tax cuts](https://taxfoundation.org/wp-content/uploads/2018/12/Arkansas-capitol-enhanced-e1545420555422-300x228.jpg)
![The Tax Cuts and Jobs Act After A Year, new federal tax law analysis](https://taxfoundation.org/wp-content/uploads/2018/12/capitol-christmas-300x184.jpg)
The Tax Cuts and Jobs Act After A Year
5 min read![The Tax Switch that Could Speed Up December Divorces, Divorce tax, alimony payments, alimony deduction](https://taxfoundation.org/wp-content/uploads/2018/12/divorce-e1544814536951-300x200.jpg)
![Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs, rising debt](https://taxfoundation.org/wp-content/uploads/2018/12/start-up-business-e1544738738487-300x175.jpg)
Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs
A recent paper discusses two main trends related to U.S. entrepreneurs: the decrease in the number of entrepreneurs and the increase in their borrowing. Entrepreneurs have increased their debt holdings relative to their assets over the past three decades.
3 min read![principled EU tax policy and EU tax fraud and EU tax avoidance President von der leyen](https://taxfoundation.org/wp-content/uploads/2018/12/eu4-enhanced-300x200.jpg)
![The Arkansas Tax Reform and Relief legislative task force concludes its work](https://taxfoundation.org/wp-content/uploads/2018/12/Arkansas-1024x683-1-300x200.jpeg)
![US cross-border tax changes OECD global minimum tax rules Build Back Better Updated Proposal for Year-End Tax Bill, health care taxes, retirement](https://taxfoundation.org/wp-content/uploads/2018/12/capitol-10-LINKEDIN-300x158.jpg)
Updated Proposal for Year-End Tax Bill
2 min read![A Chicago Commuter Tax Would Drive Business Out of the City, public employee pension](https://taxfoundation.org/wp-content/uploads/2018/11/Chicago-5-300x187.png)