![France Digital Services Tax, France's digital services tax, France's digital tax, France section 301](https://taxfoundation.org/wp-content/uploads/2017/01/france-300x225.jpg)
Blog Articles
![France Digital Services Tax, France's digital services tax, France's digital tax, France section 301](https://taxfoundation.org/wp-content/uploads/2017/01/france-300x225.jpg)
![state and local tax deduction, State Tax Changes](https://taxfoundation.org/wp-content/uploads/2016/09/states_map-e1592237888563-300x218.jpg)
What Could a Partial Repeal of the State and Local Tax Deduction Look Like?
A cap on the state and local deduction would limit tax increases for high-income taxpayers but also raise about one-quarter the revenue as full repeal.
2 min read![tax cuts and jobs act](https://taxfoundation.org/wp-content/uploads/2017/01/us-capitol-2-300x133.jpg)
Options for Improving Cost Recovery for Structures
If lawmakers are looking to maximize the positive economic effects from a tax bill, then improving tax depreciation for structures should probably be part of the conversation. Here are a few options.
10 min read![Big Six Tax Plan Framework Middle Class](https://taxfoundation.org/wp-content/uploads/2017/09/AdobeStock_137268660-e1529341248112-300x200.jpeg)
What Would the “Big Six” Framework Mean for Lower-Middle Income Households?
Based on the details we have, the Big Six tax plan would lower taxes on the bottom 80% of taxpayers, and raise the tax burden on the top 20% of taxpayers.
7 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/california-flag-e1529954906893-300x200.jpg)
![State and Local Deductions by County](https://taxfoundation.org/wp-content/uploads/2017/04/SLDeductionsCounty-01-300x259.png)
Eliminating the SALT Deduction Under the “Big Six” Tax Plan
The state and local tax deduction favors high-income individuals in high-tax states. Six states—California, New York, New Jersey, Illinois, Texas, and Pennsylvania—claim more than half of the value of the deduction.
2 min read![Big Six Tax Plan Framework](https://taxfoundation.org/wp-content/uploads/2017/01/US_Capitol-300x200.jpg)
Details of the “Big Six” Tax Framework
Republican leadership in the House, Senate, and White House released a framework for a tax proposal that would lower taxes on businesses and individuals and simplify a number of aspects of the federal tax code. Here are the details we know right now.
3 min read![The Missouri Capitol Building where legislatures passed Missouri’s 2014 tax package.](https://taxfoundation.org/wp-content/uploads/2017/01/Missouri-e1591820861459-300x138.jpg)
![Marijuana taxes](https://taxfoundation.org/wp-content/uploads/2017/01/Marijuana2-300x200.jpg)
![Washington State Income Tax](https://taxfoundation.org/wp-content/uploads/2017/01/washington-state-300x169.jpg)
![United States map, The US States which are impacted by federal tax reform](https://taxfoundation.org/wp-content/uploads/2017/03/USmap-e1592319604685-300x190.jpg)
Is the State and Local Tax Deduction in Place to Protect Against Double Taxation?
Repealing the state and local tax deduction will be an important part of pro-growth tax reform. Eliminating the deduction would free up $1.8 trillion to use for lowering rates across the board. Special interest groups will want you to think this deduction protects you against double taxation. Don’t fall for it.
2 min read![](https://taxfoundation.org/wp-content/uploads/2017/09/SD-Supreme-Court-283x300.jpg)
![What Rothification Means for Tax Reform](https://taxfoundation.org/wp-content/uploads/2017/09/Amir-9-12-300x261.png)
What Rothification Means for Tax Reform
While no concrete plans for Rothification have been proposed, House GOP Republicans have kept the possibility on the table. Here’s what you should know.
4 min read![United States Capitol, The Cardin Plan is a federal Consumption Tax proposal](https://taxfoundation.org/wp-content/uploads/2017/01/us-capitol-3-e1529352064722-300x136.jpg)
What Counts as Tax Reform?
9 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/texas-300x150.jpg)
![state tax revenue decline, state tax collections, local tax collections. Sources of Government Revenue](https://taxfoundation.org/wp-content/uploads/2012/03/cash-300x240.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/09/AdobeStock_99099488-e1529352838400-300x132.jpeg)
![](https://taxfoundation.org/wp-content/uploads/2016/09/Trump3-300x200.jpg)
![State and Local Deductions by County](https://taxfoundation.org/wp-content/uploads/2017/04/SLDeductionsCounty-01-300x259.png)
![International base erosion](https://taxfoundation.org/wp-content/uploads/2017/01/international6-300x240.jpg)