A Competitive Corporate Tax Code is Key to Sustaining Strong Economic Growth
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
The WHO’s Excise Tax Policy Aims at the Wrong Target
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
The Hidden Costs of Foreign R&D Amortization
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
Taxing Data Processing Doesn’t Just Tax Big Tech
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
Flawed EU Tax Disclosure Standards Will Cause Confusion
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
How Withholding Taxes Affect Cross-Border Investment in Europe
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
Can New York City Tax Itself Out of Traffic?
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’s Windfall Profits Tax: Short-Term Fiscal Gains for Long-Term Economic Costs
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
A Few Problems with Targeting Energy Companies with a Stock Buyback Tax
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
There Is No Low-Tax Case for Tariffs
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