The Tax Foundation, University of North Carolina Tax Center, and Massachusetts Institute of Technology Sloan School of Management are hosting a joint conference to discuss New Directions in Tax Policy: Budgetary and Other Challenges of an Increasingly Complex Tax Code.
The Tax Foundation models tax policy using our proprietary Taxes and Growth model, illustrating the economic, revenue, and distributional impacts of different changes to the federal tax code. We’ve recently implemented improvements to the model that have been underway for the past several years, and we will be detailing them further in our forthcoming model methodology update.
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Wealth taxes not only collect little revenue and create legal uncertainty, but an OECD report argues that they can also disincentivize entrepreneurship, harming innovation and long-term growth.
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The next government needs to prioritize measures to improve Germany’s competitiveness as an investment location.
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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.
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Compromising on the timing and availability of expensing—or offsetting the revenue losses by worsening other parts of the tax code—would squander an opportunity to craft a fiscally responsible, pro-growth tax reform.
Ahead of Germany’s federal election, the country’s economy remains stuck in a prolonged recession, with GDP stagnating for the past two years and failing to surpass its pre-pandemic level.
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Rather than hurting foreign exporters, the economic evidence shows American firms and consumers were hardest hit by tariffs imposed during President Trump’s first-term.
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The French Revolution provides insight into the relationship between a government and its citizens and serves as a reminder that tax policy can have impacts (big and small) that last for centuries.
Individual income taxes are a major source of state government revenue, accounting for more than a third of state tax collections. How do income taxes compare in your state?
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