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Common Tax Questions, Answered
Get answers to some of the tax policy questions we hear most often from taxpayers, businesses, and journalists. Learn everything from the basics of who pays taxes and the difference between credits and deductions, to how taxes impact the economy and what constitutes sound tax policy. Discover additional resources to explore each question and topic in more depth.
![Inflation Reduction Act book minimum tax Inflation Reduction Act accelerated depreciation change in corporate tax liablities, book tax, or corporate minimum tax congressional budget office cbo Eliminating the alternative minimum tax eliminating the AMT inflation indexing, inflation adjusting state tax codes, traditional CPI, index brackets for inflation, index for inflation](https://taxfoundation.org/wp-content/uploads/2019/10/economic-analysis-e1572294890385-300x201.jpeg)
![us capitol taxes budget deficit federal](https://taxfoundation.org/wp-content/uploads/2023/02/us-capitol-taxes-budget-deficit-300x193.jpg)
Congressional Budget Reconciliation
Rohit Kumar, principal and leader of PwC’s Washington National Tax Services Tax Policy Services group in Washington, D.C., joins Tax Foundation President Scott Hodge to discuss the congressional budget reconciliation process: what it is, how it works, and the role that politics will play in it for the 117th Congress as well as President Biden’s policy agenda.
![2024 VAT rates in Europe, including value-added tax or 2024 EU VAT rates data](https://taxfoundation.org/wp-content/uploads/2024/01/VAT_Rates_24-300x259.png)
![corporate tax rates have declined but leveled off in in recent years 2023 2024](https://taxfoundation.org/wp-content/uploads/2023/12/corporate-tax-rates-have-declined-trend-2023-2024-300x261.png)
![utpr pillar two us tax base oecd global minimum tax ways and means jason smith](https://taxfoundation.org/wp-content/uploads/2023/06/utpr-pillar-two-us-tax-base-oecd-global-minimum-tax-ways-and-means-300x198.jpg)
Corporate Tax Rates Around the World
What is driving the downward trend in corporate tax rates and will it continue? Is it truly a race to the bottom? Why do corporate tax rates matter in the first place? How does the U.S. rate compare and could that change in the coming years?
![Capital cost recovery and capital allowances in the OECD 2023 , full expensing, full immediate expensing](https://taxfoundation.org/wp-content/uploads/2020/04/business-factory-expensing-depreciation-e1588107229735-300x169.jpeg)
![Costly Inputs: Unraveling Sales Tax's Impact on Businesses](https://taxfoundation.org/wp-content/uploads/2024/02/EU-bio-5-1-300x300.png)
Costly Inputs: Unraveling Sales Tax’s Impact on Businesses
Sales taxes go beyond a few extra bucks at the register. It’s not just about what you pay, but who pays. What are the implications of state sales tax bases across the U.S.?
![depreciation Capital allowances and capital cost recovery across OECD countries, 2021. Learn more about capital allowance and capital recovery.](https://taxfoundation.org/wp-content/uploads/2020/04/factory-business-worker-manufacturing-e1586276659107-300x200.jpeg)
![Digital tax debate, Digital taxes around the world, Digital economy taxes](https://taxfoundation.org/wp-content/uploads/2020/04/digital-internet-work-technology-e1587071388784-300x200.jpg)
Digital Services Taxes
Over the last several years, policymakers in countries around the world have groped for new ways to tax e-commerce, social media, cloud-based, and other online businesses, in some cases stoking major international trade disputes in the process. In this episode of The Deduction, we explore the “digital services tax” (DST), one new and increasingly popular policy designed to address the digital economy.