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Amazon Passes France’s Digital Services Tax on to Vendors
France’s new 3 percent digital tax may be targeted at Amazon and other large digital firms, but Amazon’s French vendors will bear the burden of the tax.
3 min read
States Should Continue to Reform Taxes on Tangible Personal Property
Tangible personal property taxes increase the complexity of state and local tax codes, discriminate against taxpayers based on their capital structure, and change economic behavior by incentivizing taxpayers to modify their property ownership to avoid the tax.
32 min read
Tax Expenditures Taken by Small Businesses in the Federal Tax Code
The expenditures offered to small businesses are not created equal. We review the tax expenditures small businesses rely on most.
3 min read
