Another Digital Services Tax in Sight
Canada is planning to join the club of countries that, in the past 3 years, introduced a digital services tax (DST) despite U.S. opposition and concerns expressed by Canadian businesses.
Blog Articles
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Lawmakers Envision Different Paths for the Child Tax Credit
As the TCJA expiration nears, lawmakers face difficult choices in reforming the CTC. While revenue, distributional and economic effects are important, lawmakers should also focus on simplifying the rules and reducing the administrative challenges.
Should Massachusetts Tax Netflix?
A bill introduced in the Massachusetts House, (H. 74) would expand funding for community media programming by imposing a new tax on the gross revenues of digital streaming service providers. The sentiment is understandable, but the proposed solution leaves much to be desired.
The Short Form: In Her Tax Era—The Tax Impact of Taylor Swift’s Eras Tour
Taylor Swift’s Eras Tour highlights that taxes impact everyone, artists and fans alike.
Taxes and Illicit Trade
Taxation plays a key role in driving illicit trade. People respond to incentives, and sizable price markups for legal cigarettes create incentives for tax avoidance.
Inconsistent Tax Treatment of Student Loan Debt Forgiveness Creates Confusion
Starting on September 1st, federal student loan payments will resume after a three-and-a-half-year pause on payments and accrued interest following the onset of the COVID-19 pandemic.
Montana Enacts Strong Reforms—Now, It’s Time for Sound Property Tax Relief
Montana Policymakers should pursue principled property tax reform that benefits all property owners without creating market distortions or unfairly shifting the tax burden.
Introducing TaxFoundation.org 2.0
Our newly enhanced website will improve accessibility to the very data, research, and experts that make us the world’s leading independent tax policy organization.
Germany’s Tax Proposals: Enhancing Loss Treatment but Dropping the Super-Deduction
For policymakers in Germany, corporate taxation stands out as a promising area for reform. See Germany tax reform and Germany tax proposals.
The Short Form: What You Need to Know about the Global Tax Deal
The technical rules that were once solely the province of tax wonks in D.C. and Paris are being brought out into the public sphere.
The Short Form: Let Mattel You about Barbie’s Taxes
In Greta Gerwig’s new Barbie movie, Barbie’s venture outside of Barbieland introduces her to new experiences. But what about Barbie and taxes?
Weeding the Garden of International Tax
Simplifying international tax rules will not solve all the challenges that stand in the way of healthy cross-border investment, but eliminating unnecessary provisions would be a positive pivot relative to the trajectory of recent years. It’s high time that policymakers stopped pursuing ever more complex rules and started the hard work of simplification.
“Monetizing” Clean Energy Tax Credits Creates a Sham Market for Bad Policy
Explore IRS clean energy tax credits, including Direct Pay, the IRA and CHIPS Act tax provisions, and Section 1603 grant program. See more.
Benefits of Principled Tax Policy: EU VAT Reform Results
The EU’s recent VAT reform is an example of a win for governments, consumers, and companies. Charting a new path toward a more successful tax system.
A Mis-STEP for the European Union: The New Subsidy Race to the Bottom
Enhancing the European Union’s competitiveness is necessary, but the European Commission’s latest attempt is the wrong approach.
The U.S. Tax Code Is Too Complex for Direct eFile to Work
It is hard to imagine the IRS Direct e-File Program operating seamlessly with the complexity of the current U.S. tax system. Instead, lawmakers should first address the more fundamental problem that causes taxpayer frustration: our highly complicated tax code.
Examining the EU Corporate Own Resources Proposal: Implications and Challenges
The European Commission proposed a new source of revenue as part of its second basket of own resources: a “temporary statistical own resource based on company profits.” This is an attempt to bolster the EU’s budget as it repays its debt.
The Wealth Tax Discussion Is Back
Given that wealth taxes collect little revenue and have the potential to disincentivize entrepreneurship and investment, perhaps European countries should repeal them rather than implement one across the continent.
The Short Form: From Temples to Tax Forms—Indiana Jones’s Guide to Taxing Treasures
As fans around the world anticipate the final adventure of Indiana Jones, let’s embark on our own excursion to unravel the mysteries of taxing treasure.
The Short Form: Understanding the House GOP Tax Plan
What does the tax reform package do well? What does it do poorly? How would it affect me?