Tax Policy Blog

Austria Makes Mid-Stream Adjustment on Digital Tax Efforts

Hawaii Could GET More Than It Bargained for with Sales Tax Increase

Texas Explores Remote Sales Tax Simplification Option

Florida Should Reevaluate a Proposal to Extend Rental Car Excise Taxes onto Peer-to-Peer Car Shares

On Gas Taxes, Kentucky Kicks the Can Down the Road

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

D.C. Property Tax Proposals Should Be Mindful of Base Erosion, Target Simplicity, and Transparency

The TCJA Lowered Taxes for Individuals Throughout Income Groups

Income Tax Credits Paired with Numerous Tax Increases in Wisconsin Gov. Evers’ Budget

Colombia’s New Dividend Policy Raises Taxes on Investors

Tax Competition of a Different Flavor at the OECD

Easing the Kentucky Combined Reporting Transition

Maine’s Water Extraction Tax Proposal Is Poor Tax Policy

Taxing the extraction of water does not make sense as an excise tax and does not make sense as a mechanism to finance rural broadband and public education.

Corporate Tax Reform Comes to Arkansas

Arkansas’s Senate Bill 576 would overhaul the state’s corporate income tax code and dramatically increase its competitiveness from 46th to 44th nationally.

Senators Introduce Legislation to Fix the Retail Glitch

Is Increasing the Capital Gains Tax Rate the Right Way to Generate Revenue?

What’s up with Being GILTI?

The Tax Cuts and Jobs Act made significant changes to the way U.S. multinationals’ foreign profits are taxed. GILTI, or “Global Intangible Low Tax Income,” was introduced as an outbound anti-base erosion provision.

Utah Proposal to Modernize State Sales Should Avoid Layering Taxes on Business Inputs

Washington’s Vapor Tax Proposal Would Discourage Alternatives to Smoking

Oregon’s Proposed Gross Receipts Tax Is More Damaging Than Proposed Value-Added Tax