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The European Commission and the Taxation of the Digital Economy

The consultation on the EU’s digital levy provides an opportunity for policymakers and taxpayers to reflect on the underlying issues of digital taxation and potential consequences from a digital levy. Unless the EU digital levy is designed with an OECD agreement in mind, it is likely to cause more uncertainty in cross-border tax policy.

Financial Transaction Taxes in Europe

Belgium, Finland, France, Ireland, Italy, Poland, Spain, Switzerland, Turkey, and the United Kingdom currently levy a type of financial transaction tax

Tax Policy and the Economic Recovery

New Issues in State Taxation

State Taxation and Remote Work

Excise Taxes on New and Existing Markets

Tax Policy 101, Part 2: Sales, Property, and Other Taxes

Tax Policy 101, Part 1: Income and Unemployment Insurance Taxes

Summary of the Latest Federal Income Tax Data, 2021 Update

The latest IRS data shows that the U.S. federal individual income tax continued to be progressive, borne primarily by the highest income earners.

State Corporate Income Tax Rates and Brackets, 2021

North Carolina’s 2.5 percent corporate tax rate is the lowest in the country, followed by Missouri (4 percent) and North Dakota (4.31 percent). Seven other states impose top rates at or below 5 percent: Florida (4.458 percent), Colorado (4.55 percent), Arizona (4.9 percent), Utah (4.95 percent), and Kentucky, Mississippi, and South Carolina (5 percent).