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Senate Policymakers Release $908 Billion Bipartisan COVID-19 Relief Proposals
A bipartisan group of lawmakers released two compromise relief bills to address the COVID-19 pandemic, totaling about $908 billion: The Emergency Coronavirus Relief Act and the Bipartisan State and Local Support and Small Business Protection Act.
4 min read
Details and Analysis of State and Local Aid Under the Bipartisan State and Local Support and Small Business Protection Act of 2020
On Monday, members of the bipartisan Gang of Eight negotiating an end-of-year pandemic relief package announced that they had settled on language and had divided the package into two bills: a pandemic aid package and a $160 billion state and local support package.
6 min read
Tax Foundation Response to OECD Public Consultation Document: Reports on the Pillar One and Pillar Two Blueprints
The Tax Foundation response to the OECD public consultation document on the reports on the OECD Pillar 1 and OECD Pillar 2 blueprints.

Corporate Tax Rates Around the World
What is driving the downward trend in corporate tax rates and will it continue? Is it truly a race to the bottom? Why do corporate tax rates matter in the first place? How does the U.S. rate compare and could that change in the coming years?

2020 Spanish Regional Tax Competitiveness Index
The Regional Tax Competitiveness Index (RTCI) for Spain allows policymakers, businesses, and taxpayers to evaluate and measure how their regions’ tax systems compare. This Index has been designed to analyze how well regions structure their tax system. Additionally, it serves as a road map for policymakers to reform their tax systems and make their regions more competitive and attractive for entrepreneurs and residents.
7 min read

Individual and Business CARES Act Tax Provisions Due to Expire on December 31
Any additional relief to address a temporary economic crisis should be temporary, targeted toward those most in need, and consistent with good long-term tax policy.
3 min read
Corporate Tax Rates around the World, 2020
Corporate tax rates have been declining in every region around the world over the past four decades as countries have recognized their negative impact on business investment. Our new report explores the latest corporate tax trends and compares corporate tax rates by country.
22 min read
New York Lawmaker Floats a Scrooge Tax on Online Shopping
Just in time for the holidays, one lawmaker wants to tax New York City residents $3 for every package they order online, excluding food and medicine
3 min read