Center for Federal Tax Policy

International Taxes

International tax laws administered by U.S. and foreign governments can dramatically affect business decision making, job creation and retention, plant location, competitiveness, and the long-term health of the U.S. economy. The basic tenets of sound tax policy are that income should be taxed once and only once—as close to the source as possible—and that a tax system should be neutral to business decision making.


Featured Research

The OECD Highlights the Economic Growth Benefits of Full Expensing

June 12, 2018

The House Takes a Big Step Forward on Tax Reform

November 16, 2017

House Tax Cuts and Jobs Act Would Substantially Improve the U.S.’s International Tax Competitiveness

November 3, 2017

2017 International Tax Competitiveness Index

October 31, 2017

Details of the “Big Six” Tax Framework

September 27, 2017

The Four Pillars of Corporate Tax Reform: Testimony before the Senate Finance Committee

September 19, 2017


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A Summary of Criticisms of the EU Digital Tax

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Evaluating the Changed Incentives for Repatriating Foreign Earnings

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Tax Proposals in the French Budget for 2019

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Upcoming Corporate Tax Rate Reductions in Developed Countries

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New Analysis Shows How Input Tariffs Will Impact U.S. Manufacturing Sectors

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Reviewing the WTO Alternatives to Imposing Broad Tariffs

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The Impact of Trade and Tariffs on the United States

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New Study Raises Questions about European Commission Proposal to Tax Digital Companies

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Update: The Impact of Enacting President Trump’s Tariffs

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The OECD Highlights the Economic Growth Benefits of Full Expensing

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

June 4, 2018

Contrary to “Fair Share” Claims, Businesses are Central to Tax Collection Systems

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Fed’s “Beige Book” Highlights Widespread Concern over Tariffs

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Latvia Joins the Cash-Flow Tax Club

April 16, 2018

Modeling the Impact of President Trump’s Proposed Tariffs

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Potential of Trade War Threatens New Tax Law’s Benefits

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China Announces Retaliatory Tariffs on U.S. Goods

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Sources of Government Revenue in the OECD, 2018

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Tax Reform Bill Will Increase the Trade Deficit. Good or Bad?

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New Study Debunks European Commission Claims Justifying New Taxes on Digital Companies

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