Who Really Pays for European Welfare States?
Who really pays for European welfare states? Many assume the answer is obvious: high-income earners contribute while low-income earners benefit. However, that assumption is only partly true, and often misleading.
6 min read
Is the OBBBA the “Largest Tax Cut in American History?”
Several political leaders, including the White House, have touted the OBBBA as the “largest tax cut in American history.” While significant, the OBBBA is not the largest tax cut in American history; it’s the sixth largest.
3 min read
States Don’t Need to Penalize Research & Development to Preserve Corporate Income Tax Revenue
Some state lawmakers are considering decoupling from the pro-growth expensing provisions of the OBBBA due to revenue concerns, but it is valuable to recognize just how much the corporate tax base has expanded over the past decade.
6 min read
Changes to Charitable Giving Under the One Big Beautiful Bill Act
The One Big Beautiful Bill Act contains several key policies that will affect how many taxpayers itemize, and how itemizers may benefit from deducting charitable donations.
4 min read
Who Has the Authority to Levy Tariffs?
The US Supreme Court heard oral arguments on November 5 to determine whether the president’s emergency powers under the International Emergency Economic Powers Act (IEEPA) include the power to impose tariffs.
6 min read
Spain’s Tax Missteps Undermine Competitiveness
Spain’s central government could learn some valuable lessons from its regional governments and other European countries about sound tax policy.
7 min read
Proposed Head Tax, Social Media Tax, and Cloud Tax Increases Would Hurt Chicago
Chicago Mayor Brandon Johnson’s (D) 2026 budget includes a new employer head tax, a new tax on social media companies, and an increase in the “cloud tax,” among other proposed tax increases that would hurt employment and penalize innovation.
8 min read
Excise Taxes Are Most Harmful to the Poor
Excise taxes are regressive, and other alternatives are frequently available to incentivize behavior change.
6 min read
Fiscal Forum: Future of the EU Tax Mix with Dr. Aitor Navarro
Sean Bray interviewed Dr. Aitor Navarro, Senior Research Fellow at the Max Planck Institute for Tax Law and Public Finance, about the future of the EU tax mix.
16 min read
The OBBBA Senior Deduction Is Poorly Targeted Tax Relief
Narrowly targeted tax policies are rarely effective in achieving their goals, and the expanded senior deduction under the OBBBA is no exception.
4 min read