Tax Policy Blog

The Tax Cuts and Jobs Act After A Year

The Tax Switch that Could Speed Up December Divorces

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.

From the EU Digital Services Tax Debate—to the OECD?

The Arkansas Tax Task Force Concludes its Work

Updated Proposal for Year-End Tax Bill

A Chicago Commuter Tax Would Drive Business Out of the City

San Francisco Joins California Cities Levying a Gross Receipts Tax on Cannabis

San Francisco about to Face a Legal Morass After Voters Approve Proposition C

Canada To Adopt Expensing and Accelerated Cost Recovery

EU Likely to Pause on Digital Tax Push

Economic Impact of Escalating Tariffs on Chinese Products

A Distortionary and Complex Digital Tax Proposal from the UK

The Retirement, Savings, and Other Tax Relief Act of 2018

Sweden is Competitive in Spite of a High Tax Burden

Chicago’s “Netflix Tax” Is Wasting Good Policy Bandwidth

Cyber Monday, Post-Wayfair Edition

France is Trying to Have it Both Ways on Tech Policy

Sanders’ New Bill Rests on Economic Misunderstandings

Canada May Follow the United States’ Lead on Improving Tax Depreciation for Investment