Tax Policy Blog

The Proper Role of Excise Taxes

Improper Payments and EITC Reform

The Trade-offs of Tax Transparency Measures

Nevada Legislators and Businesses File Lawsuit Challenging Tax Increases

The Nevada constitution protects taxpayers by making it more difficult for legislators to raise public revenue. The Nevada courts should uphold this protection not just in theory but also in practice.

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

The Italian DST Remix

Washington State Judge Opens the Door for Income Taxes

North Carolina’s Vetoed Budget Includes Good Tax Provisions

While Likely to be Repealed, the “Cadillac Tax” Would Control Health Care Costs

How Controlled Foreign Corporation Rules Look Around the World: United Kingdom

The UK rules are designed to arrive at the most accurate definition of foreign income that should be taxed in the home country. These rules apply one of the most detailed approaches to solving the issue of taxing the right type and amount of foreign income. The method can be considered more effective, but the compliance implications and derived costs may be higher compared to those that are derived from the application of other methods.

The Impacts of Tightening up on Transfer Pricing

As with other anti-base erosion policies, transfer pricing regulations reveal the challenges of designing rules that address problems associated with various strategies businesses use to minimize their tax burdens. While countries may want to target specific abuses, the way the rules are designed can have real economic impacts on cross-border investment.

France Approves Digital Services Tax; U.S. Explores Retaliatory Options

Five Things to Know about the Pending Tax Treaties in the Senate

The tax treaties pending before the Senate present an opportunity to make the U.S. a more attractive place for companies from our treaty partner countries to invest and hire.

Millionaire’s Tax Gets Axed from New Jersey Budget

How Controlled Foreign Corporation Rules Look Around the World: Netherlands

The Dutch tax system is characterized by its simplicity and the attractiveness to investors. With the incorporation of CFC rules, the Dutch government protected its tax base from erosion and profit shifting. The Netherlands is facing a whole series of adjustments that would create a more complex system adapted to the international standards recommended by the OECD and adopted by the European Union Council. When revising the rules authorities must be mindful about not making the system more complex and to avoid increasing the compliance burden in the country.

An Overview of the New Markets Tax Credit

How Controlled Foreign Corporation Rules Look Around the World: Japan

Japan is a country with a complex multilayer system to calculate the corporate income tax. As a consequence, the CFC income determination has evolved as a complex set of rules to complement the corporate income tax. It would be a great idea for the Japanese authorities to address a simplification of the rules to facilitate the entry of new capital investments into their economy.

Arguments for Wyoming’s National Retail Fairness Act Partly Based on a Misunderstanding

Beto O’Rourke’s War Tax Is a New Approach

Senator Van Hollen Introduces Proposal to Raise Taxes on High-Income Households

Van Hollen’s proposals add to the long list of Democratic Party tax proposals that attempt to both raise additional revenue from corporations and high-income households and make the tax code more progressive and “equitable.”