Stay informed with quick and accessible analysis of today's top tax policy topics. Read Tax Foundation's Tax Policy Blog for insight from our experts on tax policies across the US and abroad.
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The 2017 Tax Cuts and Jobs Act (TCJA) simultaneously increased tax progressivity and decreased redistribution in the tax code. Our estimates suggest the OBBBA similarly combines a more progressive tax system with a lower degree of tax redistribution.
4 min read
Sean Bray interviewed Dr. Sérgio Vasques, Professor of Tax Law at the Catholic University of Lisbon and former Portuguese Secretary of State for Tax Affairs, about the future of the EU tax mix.
7 min read
The most effective way to tax alcoholic beverages is to tax according to alcohol content, rather than beverage type.
5 min read
The fiscal fight that resulted in the current federal government shutdown is, at its core, about the healthcare sector, spiraling healthcare costs, and federal subsidies.
7 min read
Sean Bray interviewed Professor of Tax Law at the Lisbon School of Law of the Catholic University of Portugal, Dr. Miguel Correia, about the future of the EU tax mix.
12 min read
Excise taxes generate more than two trillion dollars worldwide each year. While tying an excise tax revenue source to a specific expenditure program can be a best practice, the efficiency depends on the revenue source, the spending program, and why the excise tax was implemented in the first place.
6 min read
Public health organizations continue to push for excise taxes on sugar-sweetened beverages (SSBs). Several governments around the globe already levy an excise tax on sugary beverages.
5 min read
Massachusetts lawmakers should look for opportunities to reform the tax code, revamp the state’s competitiveness, and stem the tide of outmigration. This bill, by contrast, would double down on the economically uncompetitive features of the Commonwealth’s existing tax code. Aggressively expanding NCTI inclusion is not productive or competitive.
5 min read
Senator Bernie Moreno’s (R-OH) Halting International Relocation of Employment (HIRE) Act is a proposal to discourage US companies from outsourcing jobs and services abroad for products consumed by Americans.
7 min read
Short FormThe US national debt is on an unprecedented and unsustainable trajectory that will require ever-greater borrowing and larger interest payments on what is borrowed. These interest payments will, in turn, consume a larger part of the budget, and all Americans will pay the price.
4 min read
The US fiscal trajectory is on an unsustainable path over the next 35 years, regardless of whether the IEEPA tariffs are struck down or maintained.
3 min read
Sean Bray interviews Dr. Jean-Philippe van West, Professor of International and European tax law at Vrije Universiteit Brussel, about the future of the EU tax mix.
10 min read
Rather than returning to a world of retaliatory tax measures and transatlantic disputes, the OECD should continue to decrease the compliance costs of Pillar Two by simplifying the rules to reduce any possible risk that the US has a compliance cost advantage and working with G7 countries on a side-by-side solution.
6 min read
Short FormSince the inception of the modern federal individual income tax in 1913, the US tax code has generally become more progressive, not less. Will the recent tax changes made by the One Big Beautiful Bill Act (OBBBA) alter this?
4 min read
Sean Bray interviews Dr. Eva Eberhartinger, professor of business taxation at WU Vienna University of Economics and Business, about the future of the EU tax mix.
8 min read
Targeting wealth at the top through higher taxes has a certain appeal, but it also comes with a lot of drawbacks, including increased avoidance and reduced incentives to invest.
6 min read
Countries and global organizations should recognize the harms caused by cigarette smuggling and the fact that this illicit trade is a direct result of exorbitant tax policies.
5 min read
The United Kingdom Treasury’s proposal to increase in the value-added tax (VAT) registration threshold would hold back small business growth, reduce the efficiency of the VAT system, and lead to a revenue shortfall.
4 min read
The industry breakdown of the OBBBA corporate tax cuts shows firms in industries involved with tangible production, such as manufacturing, are the biggest winners, as measured by changes in tax liability.
3 min read
If Canada doesn’t make full expensing provisions permanent, it will drop to 13th place in the capital cost recovery ranking, once provisions expire in 2028.
5 min read