Net Operating Loss Carryforward and Carryback Provisions in Europe, 2024
Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
3 min read
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Why We’re Closely Watching Moore v. U.S.
The Moore case could have important impacts on tax policy.
5 min read
How Did the Tax Cuts and Jobs Act Change Cost Recovery?
As lawmakers consider which policies to prioritize in the upcoming tax policy debates, better cost recovery for all investment should be top of mind.
7 min read
America Should Learn from Successful Universal Savings Policy Across the Pond
For U.S. policymakers looking to encourage greater saving and financial security, particularly among low- and moderate-income households facing serious affordability challenges, the experiences in both the UK and Canada indicate that universal savings accounts are an effective policy tool to help reach that goal.
4 min read
Trade Tax Rates in Germany
Varying local trade tax rates impact business investment and local government revenue across Germany’s municipalities.
4 min read
So-Called Strategic Tariffs Are Still Tariffs—and Still Protectionist
Calling the latest round of tariffs “strategic” does not change the underlying reality: these policies are just another form of protectionism, and therefore, subject to all the same economic problems.
4 min read
Tax Reform Offsets Shouldn’t Offset Economic Growth
Pro-growth tax reform that does not add to the deficit will require tough choices, but whether to raise the corporate tax rate is not one of them. If lawmakers want to craft fiscally responsible and pro-growth tax reform, a higher corporate tax rate simply does not fit into the puzzle.
3 min read
Gross Receipts Taxes by State, 2024
Gross receipts taxes impose costs on consumers, workers, and shareholders alike. Shifting from these economically damaging taxes can thus be a part of states’ plans for improving their tax codes in an increasingly competitive tax landscape.
7 min read
Caitlin Clark’s Other Audience: State Tax Departments
When Caitlin Clark and Angel Reese made their WNBA preseason debuts, basketball fans across the country tuned in. But there’s another audience that also follows along: state revenue officials, who will expect their piece of the pie each time these star athletes—and their teammates—come to town.
3 min read
The European Election and Tax Policy: Mapping Tax Policy Visions across European Political Groups
On Europe Day, our experts explore how the decisions made in the upcoming elections will shape the trajectory of the continent for years to come.
4 min read