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The Impact of BEPS 1.0 base erosion and profit shifting from the OECD and Tax Cuts and Jobs Act corporate international taxation

The Impact of BEPS 1.0

The global landscape of international corporate taxation is undergoing significant transformations as jurisdictions grapple with the difficulty of defining and apportioning corporate income for the purposes of tax.

22 min read
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Testimony: International Tax Avoidance

Lawmakers should aim for policies that support investment and hiring in the United States and refining anti-avoidance measures to improve administrability and lower compliance costs.

9 min read
2024 state capital gains tax rates on long term capital gains

State Tax Rates on Long-Term Capital Gains, 2024

Savings and investment are critical activities, both for individuals’ and families’ financial security and for the health of the national economy as a whole. As such, policymakers should consider how they can help mitigate—rather than add to—tax codes’ biases against saving and investment.  

5 min read
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The Tax Foundation is the nation’s leading nonpartisan tax policy 501(c)(3) nonprofit. For over 80 years, our mission has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.

Our vision is a world where the tax code doesn’t stand in the way of success. Every day, our team of trusted experts strives towards that vision by remaining principled, insightful, and engaged and by advancing the principles of sound tax policy: simplicity, neutrality, transparency, and stability.

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2024 State Business Tax Climate Index

2024 State Business Tax Climate Index

In recognition of the fact that there are better and worse ways to raise revenue, our Index focuses on how state tax revenue is raised, not how much. The rankings, therefore, reflect how well states structure their tax systems.

111 min read

International Tax Competitiveness Index 2023

While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.

88 min read
2023 European Tax Policy Scorecard Tax Foundation Europe

2023 European Tax Policy Scorecard

The variety of approaches to taxation among European countries creates a need to evaluate these systems relative to each other. For that purpose, we have developed the European Tax Policy Scorecard—a relative comparison of European countries’ tax systems.

52 min read
Tax Education - girl in classroom

TaxEDU is designed to advance tax policy education, discussion, and understanding in classrooms, living rooms, and government chambers. It combines the best aspects of cutting-edge and traditional education to elevate the debate, enable deeper understanding, and achieve principled policy.

TaxEDU gives teachers the tools to make students better citizens, taxpayers a vocabulary to see through the rhetoric, lawmakers crash courses to write smarter laws, and videos and podcasts for anyone who wants to boost their tax knowledge on the go.

  • Glossary

    Understand the terms of the debate with our comprehensive glossary, including over 100 tax terms and concepts.

  • Videos

    Our animated explainer videos are designed for the classroom, social media, and anyone looking to boost their tax knowledge on the go.

  • Educational Resources

    Our primers, case studies, and lesson plans form a comprehensive crash course ready for the classroom.

  • Podcast

    The Deduction, a Tax Foundation podcast, is your guide to the complicated world of tax and economics.

  • Principles

    Learn about the principles of sound tax policy—simplicity, transparency, neutrality, and stability—which should serve as touchstones for policymakers and taxpayers everywhere.

  • Legislative Courses

    Our Tax Foundation University and State Tax Policy Boot Camp lecture series are designed to educate tomorrow's leaders on the principles of sound tax policy.