Tax Policy Blog

Another Digital Services Tax? Canada Adds Its Proposal to the Mix

What’s on the Tax Policy Agenda at the EU

Comparing Wealth Taxation and Income Taxes

A low wealth tax rate is equivalent to a high-rate income tax. The interaction between wealth taxes and the existing income taxes must be considered when analyzing a wealth tax plan.

Comparing Capital Gains Tax Proposals by 2020 Presidential Candidates

Biden, Sanders, and Warren have staked out similar plans to increase capital gains taxes on the wealthiest Americans. While all three candidates have called for taxing capital gains at ordinary income rates, the phase-in levels and top marginal tax rates vary.

Blending Considerations for Minimum Taxes on Foreign Income

Trump Administration Proposes Retaliatory Tariffs against France’s Digital Services Tax

Washington D.C.’s Beverage Excise Tax Is Not Good Policy

Ohio Residents Just Abolished Two Villages Over Tax Increases

Understanding Why Full Expensing Matters

Understanding the channel through which a tax policy change is expected to affect the economy is crucial. Absent this understanding, we are likely to reach the wrong conclusions on what sound tax policy looks like and what changes would improve the tax code.

Utah Gears Up for Likely Special Session on Tax Reform

Five States Risking Lawsuits Over Their Online Sales Tax Systems

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

Massachusetts State House to Vote on Taxing Vaping and Banning Flavors

The Italian DST Marches On

Illustrating Senator Warren’s Taxes on Capital Income

Taken together, these proposed tax changes would significantly raise marginal and effective tax rates and increase the cost of capital, all of which would lead to a reduced level of output and less revenue than anticipated.

Welcome to the Index, Lithuania!

Excise Taxes Not the Answer for Streaming Services

Proponents of Wealth Taxation Must Consider its Impact on Innovation

Instead of raising revenue from a narrow tax base through high tax rates, policymakers should identify options to raise revenue efficiently through broad-based taxes consistent with sound tax policy.

An Analysis of the Economic, Revenue, and Distributional Effects of the Proposed Millionaire’s Surtax