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![After the Super-Deduction Assessing Proposals for the Reform of Capital Allowances](https://taxfoundation.org/wp-content/uploads/2018/11/UK-flag-300x220.jpg)
![A Wave of Digital Taxation EU digital tax](https://taxfoundation.org/wp-content/uploads/2018/11/EU-digital-tax-computer-tech-e1541614298304-300x169.jpeg)
A Wave of Digital Taxation
9 min read![Results of 2018 State and Local Tax Ballot Initiatives 2019 Ballot State Tax](https://taxfoundation.org/wp-content/uploads/2018/11/vote-e1541536629558-300x200.jpg)
Results of 2018 State and Local Tax Ballot Initiatives
Ballot initiatives are often an afterthought on Election Day, but in many states, voters went to the polls to weigh in on significant tax policy questions. Here are the most recent results we’ve compiled for tax-related ballot measures.
5 min read![Is the Irish Tax Code Actually Competitive?](https://taxfoundation.org/wp-content/uploads/2018/10/Ireland-flag-300x211.jpg)
![French Corporate Rate Cut Could Improve Competitiveness](https://taxfoundation.org/wp-content/uploads/2018/10/France-arch-300x195.jpg)
![Tax Foundation tax blog](https://taxfoundation.org/wp-content/uploads/2017/01/TaxFoundation-2800x2800-Badge-BlueBG-300x300.png)
![The TCJA Cuts Taxes Across Every Income Level and Congressional District](https://taxfoundation.org/wp-content/uploads/2018/10/Congressional-Tax-Reform-copy1-300x217.png)
![What are tariffs? who bears the burden of tariffs?](https://taxfoundation.org/wp-content/uploads/2018/10/tariffs-100000-300x200.jpeg)
![South Dakota cigarette tax Initiated Measure 25 November 2018](https://taxfoundation.org/wp-content/uploads/2018/10/cigarette-tax-300x200.jpg)
![Spain’s Proposed Budget Plans Would Hurt Its Competitiveness Ranking](https://taxfoundation.org/wp-content/uploads/2018/10/Spain-300x191.jpg)
![New tax reform proposal in Maine, Maine lighthouse](https://taxfoundation.org/wp-content/uploads/2018/10/Maine-lighthouse-e1591976338209-300x168.jpg)
![New York Fed Blog Post Understates Effective Corporate Tax Rates](https://taxfoundation.org/wp-content/uploads/2018/10/Distribution-table-measure-300x200.jpg)
![Treasury Department Proposes New Regulations for Opportunity Zones](https://taxfoundation.org/wp-content/uploads/2018/10/treasury-300x239.png)
![Local Income Taxes: A Primer](https://taxfoundation.org/wp-content/uploads/2018/10/State-map-300x211.jpeg)
Top State Tax Ballot Initiatives to Watch in 2018
Explore our list of the top state tax ballot measures to watch for throughout the country.
11 min read![Senators Propose Three Different Bills on the Plug-In Electric Vehicle Tax Credit](https://taxfoundation.org/wp-content/uploads/2018/10/electric-car-300x210.jpg)
![New IRS Data Reiterates Shortcomings of the Estate Tax](https://taxfoundation.org/wp-content/uploads/2018/10/Estate-Tax-300x200.jpeg)
New IRS Data Reiterates Shortcomings of the Estate Tax
The estate tax’s narrow base and high rate limit its ability to generate revenue. The estate tax discourages economic growth by discouraging investment.
3 min read![taxable income “Who Pays?” Doesn’t Tell Us Much About Who Actually Pays State Taxes](https://taxfoundation.org/wp-content/uploads/2018/10/money-dollar-300x225.jpg)
![The Negative Impact of a New Gross Receipts Tax in San Francisco, Proposition C](https://taxfoundation.org/wp-content/uploads/2018/10/san-francisco-lombard-e1543512898129-300x226.jpg)
![Soda tax soda taxes on sugary drinks sugar taxes soda tax](https://taxfoundation.org/wp-content/uploads/2017/01/soda-300x200.jpg)