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What’s on the Tax Policy Agenda at the EU

Comparing Wealth Taxation and Income Taxes

A low wealth tax rate is equivalent to a high-rate income tax. The interaction between wealth taxes and the existing income taxes must be considered when analyzing a wealth tax plan.

Capital Gains Taxes in Europe, 2019

Comparing Capital Gains Tax Proposals by 2020 Presidential Candidates

Biden, Sanders, and Warren have staked out similar plans to increase capital gains taxes on the wealthiest Americans. While all three candidates have called for taxing capital gains at ordinary income rates, the phase-in levels and top marginal tax rates vary.

Blending Considerations for Minimum Taxes on Foreign Income

Cigarette Taxes and Cigarette Smuggling by State, 2017

Trump Administration Proposes Retaliatory Tariffs against France’s Digital Services Tax

Why the Medical Device Tax Should Be Repealed

Ranking Sales Taxes on the 2020 State Business Tax Climate Index

Washington D.C.’s Beverage Excise Tax Is Not Good Policy