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Recent Changes in Dividend Tax Rates in Europe

Senator Sanders Proposes a Tax on “Extreme” Wealth

Bernie Sanders recently became the second major Democratic presidential candidate to propose a wealth tax.

JCT Report Shows Capital Gains are Sensitive to Taxation

JCT’s report on capital gains elasticities reminds us that capital gains realizations, at least under a tax system that allows deferral, are sensitive to tax rates. Moving to mark-to-market taxation of all capital gains would remove this sensitivity by taxing capital gains annually.

Measuring the Value of Deferral in Capital Gains Tax Proposals

Does Your State Have an Individual Alternative Minimum Tax?

Senator Bennet’s Plan to Expand the EITC

Talking Tax Reform: Taxes and the Gig Economy

Talking Tax Reform: The Changing Face of International Tax

Recent Changes in Top Personal Income Tax Rates in Europe

OECD Tackling Harmful Tax Practices

Countries around the world often design their tax policies to become attractive targets for foreign investment. These policies can be anything from a system with special preferences for certain industries to a well-designed tax system based on principles of sound tax policy. Systems that are rife with special preferences and complexities can create distortions in local jurisdictions and across the global economy.