Senate Republican Coronavirus Package Is Undermined by Complexity & Impermanence
What does the Senate Republican coronavirus package do? Are there better ways of providing short-run relief without making the tax code more complicated?
6 min read
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Recent Changes in Statutory Corporate Income Tax Rates in Europe
Over the last two decades, corporate income tax rates have declined around the world. Our new map shows the most recent changes in corporate tax rates in European OECD countries, comparing how combined statutory corporate income tax rates have changed between 2017 and 2020.
3 min read
Biden’s Plan to Address Offshoring Comes with Contradictions
If the goal of the Biden campaign is to bring new investment and jobs to the U.S., it is doubtful that these new tax rules will contribute to that goal.
4 min read
Does Your State Have a Marriage Penalty?
A marriage penalty exists when a state’s income brackets for married taxpayers filing jointly are less than double the bracket widths that apply to single filers.
2 min read
Tax Treaty Network of European Countries
Tax treaties usually provide mechanisms to eliminate double taxation and can provide certainty and stability for taxpayers and encourage foreign investment and trade. A broad network of tax treaties contributes to the competitiveness of an economy.
1 min read
Estate and Inheritance Taxes by State, 2020
In addition to the federal estate tax, with a top rate of 40 percent, some states levy an additional estate or inheritance tax.
3 min read
Thin-Cap Rules in Europe
To discourage a certain form of international debt shifting, many countries have implemented so-called thin-capitalization rules (thin-cap rules), which limit the amount of interest a multinational business can deduct for tax purposes.
4 min read
Proposals to Lure Foreigners to Greece Highlight Need to Reform Property Taxes
A more efficient property tax system in Greece is a better objective than just focusing on incentives for foreigners to change their tax residence.
4 min read