![Best and worst sales tax codes in the country in 2019](https://taxfoundation.org/wp-content/uploads/2019/11/Sales-19-fv-01-300x253.png)
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![Best and worst sales tax codes in the country in 2019](https://taxfoundation.org/wp-content/uploads/2019/11/Sales-19-fv-01-300x253.png)
![West Virginia soda tax proposal. The latest DC soda tax proposal isn't good policy. Learn more about D.C.'s excise tax on sweetened beverages.](https://taxfoundation.org/wp-content/uploads/2019/11/soda-tax--300x200.jpg)
![ohio](https://taxfoundation.org/wp-content/uploads/2019/11/amelia-ohio-e1574792463801-300x169.jpg)
![Understanding Why Full Expensing Matters, Full expensing is also known as accelerated depreciation of capital investments, Learn more about accelerated cost recovery of investments.](https://taxfoundation.org/wp-content/uploads/2019/11/factory-manufacturing-workers-e1574781178257-300x200.jpeg)
Understanding Why Full Expensing Matters
Understanding the channel through which a tax policy change is expected to affect the economy is crucial. Absent this understanding, we are likely to reach the wrong conclusions on what sound tax policy looks like and what changes would improve the tax code.
4 min read![Utah tax reform task force plans final revisions of the proposed Utah tax plan](https://taxfoundation.org/wp-content/uploads/2019/11/Utah-capitol-e1574778729224-300x225.jpg)
![Analysis of state online sales tax systems, remote sales tax systems, and legal challenges after South Dakota v. Wayfair](https://taxfoundation.org/wp-content/uploads/2019/11/Online-sales-tax-e1574693364128-300x200.jpg)
![2021 tax season, tax refunds, IRS extends tax filing deadline to May 17](https://taxfoundation.org/wp-content/uploads/2021/01/IRS_extends_tax_filing_DC_50-300x200.jpeg)
![Comparing 2020 income tax proposals by Joe Biden, Pete Buttigieg, Bernie Sanders, and Elizabeth Warren. Trump payroll tax proposal](https://taxfoundation.org/wp-content/uploads/2018/10/money-300x200.jpg)
![Best and worst income tax codes in the country in 2019](https://taxfoundation.org/wp-content/uploads/2019/11/IndividualRanks-fv-011-300x255.png)
![Wealth taxes in Europe include a Norway wealth tax, Spain wealth tax, Switzerland wealth tax, Belgium wealth tax, Italy wealth tax, and Netherlands wealth tax](https://taxfoundation.org/wp-content/uploads/2019/11/Wealth-Taxes-in-Europe-01-300x298.png)
Wealth Taxes in Europe, 2019
Only three European countries levy a net wealth tax, namely Norway, Spain, and Switzerland. Belgium, Italy, and the Netherlands levy wealth taxes on selected assets, but not on an individual’s net wealth per se.
2 min read