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Taxing Capital – An International Comparison

The taxation of capital—at both the individual and the corporate level—is much debated and affects economic growth by lowering the incentives to save and invest.

What Would Piketty’s 80 Percent Tax Rate Do to the U.S. Economy?

Untaxed Rural Electric Co-ops Waste Their Tax Advantage

Downton Abbey and Death Taxes

UK Government Abandons Structural Tax Reform

Property Tax Limitation Regimes: A Primer

Global Excise Tax Application and Trends

When designed well, excise taxes discourage the consumption of products that create external harm and generate revenue for funding services that ameliorate social costs. The effectiveness of excise tax policy depends on the appropriate selection of the tax base and tax rate, as well as the efficient use of revenues.

Will Mitt Romney Join the Pigou Club?

Taxing Talk: The Telephone Excise Tax and the Universal Service Fees

Independence Day Brings Fireworks Taxes to Light