Tax Policy Blog

How Many Taxpayers Itemize Under Current Law?

Evaluating Senator Wyden’s “Mark-to-Market” Capital Gains Tax

Wyden’s “mark-to-market” proposal strives to subject capital gains to the same treatment as ordinary income. While the plan resolves the “lock in effect” issue and would make the tax code more progressive, it would increase the tax burden on savers and increase tax code complexity.

Standard VAT Rate on German Meat?

A Different Approach to Taxing Digital Services in Malaysia

The History of U.S.-France Tax Troubles in One Section of the Tax Code

New Evidence on the Benefits of Full Expensing

Additional evidence on the economic benefits of full expensing of investment was recently published in the American Economic Journal: Economic Policy.

Poland’s Youth Tax Cut Creates Dueling Incentives

Amazon Passes France’s Digital Services Tax on to Vendors

France’s new 3 percent digital tax may be targeted at Amazon and other large digital firms, but Amazon’s French vendors will bear the burden of the tax.

Increasing Taxes on Capital Gains Requires Trade-offs

Kansas Invites Legal Challenge with Aggressive Remote Sales Tax Regime

An Overview of the Work Opportunity Tax Credit

Three Carbon Tax Bills Introduced in Congress

Despite Budget Standoff, North Carolina Implements Sales Tax Base Expansion

The Good and Bad about Tax Havens

Unpacking Biden’s Tax Plan for Capital Gains

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?