Business Consumption Taxes


Featured Research

Opportunities for Pro-Growth Tax Reform in Austria

February 20, 2019

A Summary of Criticisms of the EU Digital Tax

October 22, 2018

Understanding the House GOP’s Border Adjustment

February 15, 2017

Gross Receipts Taxes: Theory and Recent Evidence

October 6, 2016


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Opportunities for Pro-Growth Tax Reform in Austria

February 20, 2019

Does Your State Tax Manufacturing Machinery?

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From the EU Digital Services Tax Debate—to the OECD?

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EU Likely to Pause on Digital Tax Push

November 28, 2018

Chicago’s “Netflix Tax” Is Wasting Good Policy Bandwidth

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France is Trying to Have it Both Ways on Tech Policy

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The TCJA Improved the United States’ International Tax Competitiveness Index Rankings

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A Wave of Digital Taxation

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A Summary of Criticisms of the EU Digital Tax

October 22, 2018

Sanders’ New Plan Would Hurt, Not Help, Low-Skill Workers

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The Complicated Nature of the Deductibility of Drug Advertising

June 15, 2018

Seattle City Council Votes Overwhelmingly to Repeal New Business Head Tax

June 12, 2018

Automobile Tariffs Would Offset Half the TCJA Gains for Low-income Households

June 4, 2018

Business Head Taxes Take Aim at Having “Too Many Good Jobs”

May 22, 2018

Seattle’s New Business Head Tax Law is Deeply Unpopular

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Fee Proposal Would Discourage Companies from Hiring Lower-Income Workers

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Business Investment Increases by 39 Percent in Q1 2018

April 27, 2018

Seattle Business Head Tax Proposal Threatens its Thriving Tech Sector

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Seattle Proposes a New Tax on Jobs

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