Tax Policy Blog

Should Student-Athletes’ Scholarships Be Taxed like Income?

Saez and Zucman’s Latest Estimates of Tax Burdens Don’t Fully Consider the Impact of Taxes on Saving and Investment

State and Local Tax Ballot Measures to Watch on Election Day 2019

Understanding the Price of Your Plane Ticket

Measuring Remaining Lifetime Spending Across Age Cohorts Shows a Different Picture of Inequality

Illustrating How a UBI and Means-Tested Transfers Can Be Equivalent

The ABCs of the OECD Secretariat’s Unified Approach on Pillar 1

If there is double taxation due to digital services taxes or because a country is unwilling to conform to the structure of the Secretariat’s proposal, the impact would be a net negative for many businesses.

California Cities Want to Cash in on Marijuana

Tax Competitiveness is on the Agenda in Greece

Tax Nicotine Products By Quantity

Texans to Vote on Amendment Prohibiting Income Tax

States Move on Recreational Marijuana

UK Taxes: Potential for Growth

Congress Considers a Tax Increase on Vapers and Smokers

Washington Voters to Weigh in on 12 Tax Questions This November

Sorting Out Pennsylvania’s New Corporate Nexus Requirements

Colorado Proposition CC: Will Voters Part with Their TABOR Refunds?

Retail Glitch Awaits Congressional Fix

Next Steps from the OECD on BEPS 2.0

The continuation of this work is important, but the OECD and policymakers around the world should carefully consider whether these proposals will lead to more certainty, or if they will undermine that goal by simply be a step toward more unilateralism. The impact on cross-border investment will also be a critical issue to consider, and the ongoing impact assessment by the OECD is an important part of the work.

Better than the Rest