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All Related Articles
![tax wedge US tax burden on labor payroll tax burden an average wage worker with no children tax burden](https://taxfoundation.org/wp-content/uploads/2022/06/Bunn_6-14-22_1-300x212.png)
![Corporate tax cuts effects and corporate tax cuts impact on economy versus short term stimulus](https://taxfoundation.org/wp-content/uploads/2022/07/calculator-model-computer-3-e1658852837692-300x200.jpeg)
New Research Shows Positive Long-Run Effects from Corporate Tax Cuts
Policymakers should continue to focus on longer term impacts rather than emphasizing the short-term stimulus effects of tax cuts.
3 min read![Highest beer taxes in Europe on International Beer Day 2022 tax on beer in Ireland and tax on beer in germany. Compare lowest and highest beer tax in Europe](https://taxfoundation.org/wp-content/uploads/2022/07/Beer_EU_2022-294x300.png)
Beer Taxes in Europe
’Tis the season to crack open a cold one. Ahead of International Beer Day on August 5th, let’s take a minute to discover how much of your cash is actually going toward the cost of a brew with this week’s tax map, which explores excise duties on beer.
3 min read![trade war tariffs agriculture impact farmers Biden small business tax Biden small business taxes farm estate planning](https://taxfoundation.org/wp-content/uploads/2020/07/linkedin-In-Stream_Wide___farm-4-tariffs-trade-300x158.jpg)
How Tariffs and the Trade War Hurt U.S. Agriculture
With inflation continuing to skyrocket, especially for food, which reached 10.4 percent in June, it is worth examining how the ongoing U.S. trade war with China and U.S. tariff policy overall has impacted U.S. agriculture and food prices.
3 min read![Ways & means tax proposal seeks to combat extraterritorial taxes and discriminatory taxes Global minimum tax revenue OECD Pillar Two revenue OECD impact assessment OECD Pillar One tax Pillar one amount a Biden interest limitation Biden interest deduction rule Biden interest expense limitation Business interest expense limitation Democrat Senate international tax overhaul discussion draft legislation (Wyden Brown Warner international tax overhaul) or Sen Wyden international tax plan,](https://taxfoundation.org/wp-content/uploads/2021/08/global-international-map-us-e1630689247673-300x200.jpg)
Three Questions on Pillar One
While the global minimum tax gets much attention in the media, there is another significant piece to the deal.
6 min read![](https://taxfoundation.org/wp-content/uploads/2022/07/SourcesOfIncome_fig_2-300x212.png)
Sources of Personal Income, Tax Year 2019
Reviewing reported income helps to understand the composition of the federal government’s revenue base and how Americans earn their taxable income. The individual income tax, the federal government’s largest source of revenue, is largely a tax on labor.
10 min read![France social security contributions French workers upward mobility France marginal tax rates and France upward mobility](https://taxfoundation.org/wp-content/uploads/2022/07/France-flag-3-e1658348033760-300x200.jpeg)
Lithuanian Model Could Help French Workers’ Upward Mobility
Reshaping some of these policies to generate a smoother variation of marginal tax rates over different income levels would likely raise labor supply and encourage the upward mobility of workers and especially that of average-income workers.
5 min read![2022 State Sales Tax Rates](https://taxfoundation.org/wp-content/uploads/2022/07/LOST_Jul_2022-300x258.png)
State and Local Sales Tax Rates, Midyear 2022
While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts.
12 min read![Inflation Reduction Act minimum tax or Inflation Reduction Act corporate minimum tax Biden OECD tax proposals hurt FDI Ways and Means proposal profit shifting, federal corporate income tax liabilities under Ways and Means profit shifting proposal](https://taxfoundation.org/wp-content/uploads/2021/10/USA-global-tax-international-tax-e1633624423442-300x200.jpeg)
Biden and OECD Tax Proposals Would Hurt FDI
Academic research indicates foreign direct investment (FDI) is highly responsive to the corporate effective tax rate (ETRs); that is, the tax rate after accounting for all deduction and credits available to corporations.
3 min read![PA corporate tax cut Pennsylvania corporate tax cut PA business tax cut Pennsylvania corporate net income tax](https://taxfoundation.org/wp-content/uploads/2022/07/Pennsylvania-tax-e1657812545607-300x200.jpeg)
Pennsylvania Cuts Corporate Net Income Tax Rate
Policymakers from both parties in Harrisburg have proposed reducing Pennsylvania’s 9.99 percent corporate net income tax (CNIT) rate but could not agree on an approach—until now. With the enactment of HB 1342 lawmakers finally succeeded in cutting what had been the second highest state corporate tax rate in the nation.
7 min read