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Evaluating Senator Wyden’s “Mark-to-Market” Capital Gains Tax

Wyden’s “mark-to-market” proposal strives to subject capital gains to the same treatment as ordinary income. While the plan resolves the “lock in effect” issue and would make the tax code more progressive, it would increase the tax burden on savers and increase tax code complexity.

Soda Taxes in Europe

Throwback and Throwout Rules by State, 2019

Briefing: International Tax Competitiveness Index 2019

Standard VAT Rate on German Meat?

Tax Revenue in Asian and Pacific Economies

Aviation Taxes in Europe

A Different Approach to Taxing Digital Services in Malaysia

The History of U.S.-France Tax Troubles in One Section of the Tax Code

Cigarette Taxes in Europe, 2019

Today, Ireland and the United Kingdom levy the highest excise duties on cigarettes in the European Union (EU), at €7.57 (US $8.93) and €6.57 ($7.75) per 20-cigarette pack, respectively. This compares to an EU average of €3.09 ($3.64). In contrast, Bulgaria (€1.76 or $2.07) and Hungary (€1.96 or $2.31) levy the lowest excise duties.