Public health organizations continue to push for excise taxes on sugar-sweetened beverages (SSBs). Several governments around the globe already levy an excise tax on sugary beverages.
5 min read
Canada has the power to shape its own competitiveness by making itself an attractive destination for investment this 2025 budget season.
Policymakers are considering ways to extend the enhancements made to Affordable Care Act premium tax credits that expire at the end of the year, which could cost $350 billion over the next decade. Any expansion of the credits should be offset by reducing other healthcare subsidies or preferences in the tax code, the largest of which is the exclusion for employer-sponsored health insurance (ESI) premiums, estimated to cost more than $5 trillion over the next decade due to reduced income and payroll tax revenue.
10 min read
Massachusetts lawmakers should look for opportunities to reform the tax code, revamp the state’s competitiveness, and stem the tide of outmigration. This bill, by contrast, would double down on the economically uncompetitive features of the Commonwealth’s existing tax code. Aggressively expanding NCTI inclusion is not productive or competitive.
5 min read
How will recent federal tax changes affect you?
4 min read
The reality is that the US is the winner from globalization, the capital of the world. Let’s keep it that way.
Senator Bernie Moreno’s (R-OH) Halting International Relocation of Employment (HIRE) Act is a proposal to discourage US companies from outsourcing jobs and services abroad for products consumed by Americans.
7 min read
Tax-preferred private retirement accounts often have complex rules and limitations. Universal savings accounts could be a simpler alternative—or addition—to many countries’ current system of private retirement savings accounts.
23 min read
Wireless consumers continue to be burdened with high taxes, fees, and government surcharges in many states and localities throughout the country.
14 min read
Short FormThe US national debt is on an unprecedented and unsustainable trajectory that will require ever-greater borrowing and larger interest payments on what is borrowed. These interest payments will, in turn, consume a larger part of the budget, and all Americans will pay the price.
4 min read
The US fiscal trajectory is on an unsustainable path over the next 35 years, regardless of whether the IEEPA tariffs are struck down or maintained.
3 min read
Sean Bray interviews Dr. Jean-Philippe van West, Professor of International and European tax law at Vrije Universiteit Brussel, about the future of the EU tax mix.
10 min read
High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.
3 min read
Instead of getting stuck in a reactionary posture, European countries should simply aim for competitiveness, and the EU can support that work with stronger, more stable trade relationships.
With much of the continent celebrating Oktoberfest, it is a great time to examine beer taxes across Europe. Hefty beer taxes increase the price consumers pay for their libations.
5 min read
Rather than returning to a world of retaliatory tax measures and transatlantic disputes, the OECD should continue to decrease the compliance costs of Pillar Two by simplifying the rules to reduce any possible risk that the US has a compliance cost advantage and working with G7 countries on a side-by-side solution.
6 min read
Short FormSince the inception of the modern federal individual income tax in 1913, the US tax code has generally become more progressive, not less. Will the recent tax changes made by the One Big Beautiful Bill Act (OBBBA) alter this?
4 min read
Kansas policymakers’ proposal to expand the sales tax base is well-intentioned but could be designed more prudently.
President Donald Trump’s fixation on tariffs as a solution for just about everything, including the deficit, has led him to run roughshod over the law and norms of international trade.
Legal sports betting has grown rapidly since the Supreme Court granted states the ability to establish online sports betting markets in Murphy vs. NCAA in 2018.
6 min read