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Reviewing How TCJA Impacted Mortgage Interest and State and Local Tax Deductions
Two major provisions in the federal tax code have been limited since the Tax Cuts and Jobs Act (TCJA) of 2017: the state and local tax (SALT) deduction and the home mortgage interest deduction (MID).
3 min read
Higher Taxes Under House Ways and Means Plan Emphasize Need for Corporate Integration
Under the House Ways and Means plan to raise taxes on corporations and individuals, the integrated tax rate on corporate income would rise to the third highest in the OECD. To reduce this burden, policymakers could explore integrating the individual and corporate tax systems.
8 min read
Corporate Tax Revenue Hit an All-Time High in 2021
This year’s robust corporate tax collections calls into question efforts by the administration and congressional Democrats to increase the corporate tax rate and raise other corporate taxes based on claims of relatively low tax collections following the Tax Cuts and Jobs Act (TCJA) in 2017.
2 min read
Excise Taxes and Fees on Wireless Services Increase Again in 2021
Taxes and fees on the typical American wireless consumer increased again this year, to a record 24.96 percent.
32 min read
Testimony: EU Parliament Subcommittee on Tax Matters Hearing on the Impact of National Tax Reforms on the EU Economy
Tax Foundation testimony on the diversity of tax systems within the EU, three important ways to consider reforms by Member States, and several recommendations for the EU Parliament’s Subcommittee on Tax Matters to consider.
Should Tax Policy Play a Role in Tobacco Harm Reduction?
In an effort to raise roughly $100 billion, the House proposal would double cigarette taxes and increase all other tobacco and nicotine taxes to comparable rates—a strategy with severe unintended consequences.
5 min read
How Would the Ways and Means Proposal Affect Profit Shifting?
If Congress wants to reduce profit shifting, the proposal from the Ways and Means Committee is not an effective tool for this.
7 min read
Recent Changes in Top Personal Income Tax Rates in Europe
In the past three years, eight European OECD countries changed their top personal income tax rate, of which four of them cut their top personal income tax rates.
3 min read
Testimony: Joint Economic Committee Hearing on the Revenue Provisions of the Build Back Better Act
Tax Foundation testimony at the Joint Economic Committee hearing on the revenue provisions in the Build Back Better Act and related analysis on their estimated impact.