Oregon Measure 118 Penalizes Oregon Small Businesses
Under the tax created by Measure 118, Oregon businesses would be significantly disadvantaged against their larger and out-of-state rivals.
6 min read
All Related Articles
8894 Results
Social Security: Lessons for Reform
Social Security is by far the largest federal government spending program. The latest trustees report shows the program is on a fiscally unsustainable path that will exacerbate the US debt crisis if its imbalances are not addressed in the near term.
33 min read
Real Property Taxes in Europe, 2024
High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.
3 min read
Blog
Short FormWhy Should I Care About the Corporate Tax Rate?
Smart tax policy takes into account how policy changes impact real people. Understanding who bears the burden of the corporate tax and the effects of a higher rate are essential to sound policymaking.
4 min read
Excise Taxes and Fees on Wireless Services Increased 8.8 Percent in 2024
Wireless taxes and fees set a new record high in 2024.
23 min read
Harris’s Proposed Capital Gains Tax Rate Would Be Highest for Many Since 1978
As part of the 2024 presidential campaign, Vice President Kamala Harris is proposing to tax long-term capital gains at a top rate of 33 percent for high earners, taking the top federal rate to highs not seen since the 1970s.
3 min read
Bob Stack Unpacks US Challenges in Global Tax
Bob Stack, an international tax expert, explores the implications of the EU’s adoption of Pillar Two and the potential for streamlining overlapping policies. He also addresses the issues that the US faces in global tax policy with the upcoming elections.
Statutory vs. Effective Tax Rates: Why Do Higher Taxes Not Necessarily Lead to Increased Revenues?
The gap between statutory rates and average effective tax rates for personal income tax in the European Union varies significantly, affecting the efficiency and simplicity of the tax system.
32 min read
Online Sports Betting Taxes by State, 2024
Legal sports betting has grown rapidly since the Supreme Court granted states the ability to establish online sports betting markets in Murphy vs. NCAA in 2018.
3 min read
Oregon Measure 118 Is an Aggressive Sales Tax—and Worse
Oregon’s Measure 118, though presented as a tax on big business, would function as an aggressive sales tax on consumers.
7 min read