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Putting the Pieces Together on BEPS
Taxes matter for decisions to be made by businesses, individuals, and families, and it is important for policymakers to understand that rules can be designed to be neutral rather than distortionary.
6 min read
Dividend Tax Rates in Europe, 2019
2 min read
Switzerland Referendum Approves Tax Reform
15 min read
Beer Taxes by State, 2019
4 min read
Modernizing Utah’s Sales Tax: A Guide for Policymakers
By almost any measure, Utah is, and deserves to be, the envy of its peers. Utah leads the country in job growth, and the state’s economy has grown at twice the rate of the nation at large. Utah’s income tax reforms adopted in 2007 established a model for other states to follow. But today, some of these gains are being undone—not by conscious policy choices, but by their absence.
6 min read
Reliance on Property Taxes in Europe
1 min read
Measuring Opportunity Zone Success
16 min read
Business in America
Who are the workers, consumers, and shareholders who interact with businesses in the U.S.? What forms do these businesses take? How do business taxes impact people’s lives? It is essential we answer these questions in order to design a business tax system that is simple, efficient, and enables economic progress.
5 min read
Not All Tax Expenditures Are Equal
The debate in Washington, D.C. often centers around tax expenditures, so-called corporate loopholes, in the tax code. But not all tax expenditures are created equal. Some represent neutral tax treatment and should be left alone, while others are distortionary and should be repealed. Understanding what a tax expenditure represents is essential for understanding how our tax code works for both businesses and individuals.
4 min read
What’s Going on With the Kiddie Tax?
2 min read
The U.S. Tax Burden on Labor, 2019
13 min read
Tax Burden on Labor in Europe, 2019
2 min read
To What Extent Does Your State Rely on Sales Taxes?
Many states are seeing a significant narrowing of their bases as lawmakers continue to carve out exemptions, and as consumption patterns shift ever more towards relatively-untaxed services.
4 min read