All Related Articles
![Gas Taxes in Europe, 2021](https://taxfoundation.org/wp-content/uploads/2021/08/EU-Gas-2021-295x300.png)
Gas Taxes in Europe
3 min read![International Tax Reform Options, GILTI](https://taxfoundation.org/wp-content/uploads/2021/08/AdobeStock_103186140-e1628601497227-300x200.jpeg)
Options for Reforming the Taxation of U.S. Multinationals
The Biden administration’s international tax proposals would impose a 7.7 percent surtax on the foreign profits of U.S. multinationals, resulting in a net increase in profit shifting out of the U.S.
60 min read![What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD](https://taxfoundation.org/wp-content/uploads/2019/01/elizabeth-warren-22-e1554832694859-300x200.jpg)
Senator Warren’s Corporate Book Tax Is Wrong Way to Fund New Spending
The arguments for a new surtax on corporate book income misconstrues why there are differences between a corporation’s taxable income and book income.
5 min read![State Corporate Alternative Minimum Taxes, 2021](https://taxfoundation.org/wp-content/uploads/2021/08/State-Corp-AMT-2021-300x264.png)
![Since 2017 tax reform, US corporate tax expenditures are about average in the OECD. Reuters us corporate tax in line with foreign rivals](https://taxfoundation.org/wp-content/uploads/2021/06/global-international-tax-3-300x200.jpg)
Will FDII Stay or Will it Go?
While the Biden administration has certainly proposed to remove FDII, it is not clear that Congress is on board with that approach.
5 min read![](https://taxfoundation.org/wp-content/uploads/2023/11/Moves-and-Shakers-on-the-International-Tax-Competitiveness-Index-OECD-tax-rankings-2023-300x225.jpeg)
![Digital tax debate, Digital taxes around the world, Digital economy taxes](https://taxfoundation.org/wp-content/uploads/2020/04/digital-internet-work-technology-e1587071388784-300x200.jpg)
Striking Right Balance for Cryptocurrency Reporting Requirements in Bipartisan Infrastructure Package
While it makes sense to ensure cryptocurrency transactions are treated similarly to other financial assets, the nature of these requirements as written are potentially unworkable.
3 min read![Evaluating Options to Help Low-Income Households Lift After-Tax Incomes](https://taxfoundation.org/wp-content/uploads/2021/05/Evaluating-Options-to-Help-Low-Income-Households-Lift-After-Tax-Incomes-Child-Family-e1620064468682-300x200.jpeg)
Congressional Budget Office Shows 2017 Tax Law Reduced Tax Rates Across the Board in 2018
CBO data shows that the TCJA reduced federal tax rates for households across every income level while increasing the share of tax paid by the top 1 percent.
3 min read![FY 2020 State Budgets FY 2021 State Budgets, Balanced Budget](https://taxfoundation.org/wp-content/uploads/2020/04/calculator-budget-tax-filing-money-data-e1585844260167-300x120.jpeg)
Three Reasons Why Full Cost Recovery Is Right Even if Assets Increase in Value
The ideal treatment is to match the tax code to a firm’s cash flow—allow immediate deductions for all expenses, including all forms of investment, while taxing the resulting returns from the investments.
4 min read