Stay informed with quick and accessible analysis of today's top tax policy topics. Read Tax Foundation's Tax Policy Blog for insight from our experts on tax policies across the US and abroad.
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The 12-year history of Tax Foundation’s ITCI shows that tax policy is constantly in flux around the world and that tax policy design choices matter for economic growth.
5 min read
Retail prices make poor targets for excise tax policy, often reflecting factors that have little to do with the underlying reasons for which an excise tax is levied in the first place. Unfortunately, the World Health Organization (WHO) has a growing preference for using tax share of retail price (tax incidence) as a primary policy target.
6 min read
Foreign R&D generally complements domestic innovation rather than substituting for it, so penalizing foreign R&D weakens US firms in cross-border mergers and acquisitions and in domestic production that depends on global scale.
7 min read
Policymakers are increasingly considering taxes on data processing and other businesses’ digital services, but these taxes increase costs at many stages of the production process for virtually all businesses, not just tech-oriented businesses.
7 min read
The EU public country-by-country data provides information on taxes and profits that do not align with standard financial disclosure requirements.
6 min read
Because withholding taxes can create double taxation and administrative friction even where foreign tax credits are available, the European Commission’s 2026 Tax Omnibus proposal to eliminate them on dividend, interest, and royalty payments between EU companies regardless of holding percentage would foster stronger cross-border savings and investment.
6 min read
NYC’s congestion tolling has reduced congestion, raised money for the MTA, and sped up vehicles in the city. Its success has inspired proposals for congestion tolling in other major US cities, like Los Angeles and Washington, DC.
4 min read
Poland is currently moving forward with legislation aimed at introducing a windfall profits tax. In doing so, it is following a broader European trend of renewed interest in such taxes in response to rising fuel prices triggered by the conflict in the Middle East.
6 min read
Introduced by Sens. Chuck Schumer (D-NY), Ron Wyden (D-OR), and Michael Bennet (D-CO), The Taxing Buybacks from Big Oil Windfalls Act would raise the stock buyback excise tax from 1 percent to 25 percent for large oil and gas companies.
4 min read
Full expensing under the One Big Beautiful Bill Act does not neutralize the tariff burden on imported goods, as former White House Council of Economic Advisers chair Stephen Miran asserts.
8 min read
His dedication to principles, his championing of bipartisanship and fiscal responsibility, and most importantly his commitment to helping the next generation leaves not just our organization in a stronger place, but our entire nation.
3 min read
Short FormJust as many parts of American life have transformed over the past 250 years, so too has the federal tax system. While most taxes levied in the 18th century are still levied in some form today, the federal government’s reliance on them, the complexity of the tax code, and Americans’ overall tax burdens have shifted considerably.
5 min read
The European Commission’s new Tax Omnibus proposal marks a notable step towards improving the simplicity and competitiveness of the EU Single Market.
8 min read
Pennsylvania lawmakers are looking to impose the Commonwealth’s existing telecom gross receipts tax (GRT) on companies providing digital advertising services in Pennsylvania.
5 min read
The new data disclosures will draw significant attention in 2026 and beyond. However, because the data is rooted in financial accounting concepts, affected by timing issues, and shaped by inconsistent reporting regimes, it is poorly suited for drawing strong conclusions about tax policy or corporate behavior.
7 min read
It is good to see senators talking about the Social Security crisis that is rapidly unfolding. But any serious proposal has to grapple with the trade-offs of different reforms and accept that the fix will come from both sides of the ledger: taxes and expenditures.
5 min read
Short FormBritish taxation on the American colonies was a major catalyst for the American Revolution, but most of the tax revolts leading up to the war were in response to one tax type: excise taxes.
4 min read
With nearly 2 million US jobs tied to trade with Canada and Mexico, stalling renewal — or withdrawing outright — would compound tariff uncertainty at exactly the wrong time.
6 min read
A study from the Fraser Institute finds the US tax code is highly progressive relative to other OECD countries.
7 min read
The Reform UK proposal to exempt overtime pay from income tax—framed as a “hard work bonus”—may be politically appealing, but it’s a flawed idea that undermines economic fairness, distorts labor markets, and jeopardizes tax revenues.
4 min read