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Cross-Border Corporate Effective Average Tax Rates in Europe

Tax Policy to Bridge the Coronavirus-Induced Economic Slowdown

Tax policy can help by giving businesses current access to future tax “assets”—deductions and credits the businesses will be allowed or owed over time any way under current law—instead of making them wait.

Tax Policy and Economic Downturns

The Great Recession provides some insight into how tax revenues declined during a deep recession. Across OECD countries, revenues fell by 11 percent from 2008 to 2009 with corporate income taxes seeing the steepest decline at 28 percent. Revenues from individual income taxes fell by 16 percent.

How Much Does Your State Collect in Sales Taxes per Capita?

Federal Proposal to Levy Excise Tax on Spring Water Extraction

Analysis of Capital Gains Tax Proposals Among Democratic Presidential Candidates

Joe Biden and Bernie Sanders have both released proposals to tax capital gains at ordinary income rates for the wealthiest Americans. As part of a broader platform to address income inequality, Biden and Sanders suggest increasing current capital gains rates on taxpayers with income over $1 million and $250,000, respectively.

How the Federal Government and the States Could Help Save Small Businesses Through Temporary UI Tax Adjustments

Governmental responses to the coronavirus outbreak will require creativity and flexibility—and one aspect of that may involve temporarily rethinking how we structure not only unemployment insurance (UI) benefits but also the taxes that pay for them.

Senate Receives Final Version of House Coronavirus Bill Offering Paid Leave

The House bill would provide two weeks of paid sick leave to workers who must quarantine, take care of a family member who is sick with coronavirus, or care for their children whose school or daycare has closed due to the public health emergency.

Tax Options for Economic Relief During the Coronavirus Crisis

Instead of simply reaching for fiscal stimulus with the goal of increasing economic activity, tax policy changes can give vulnerable individuals and businesses additional liquidity and space to survive the reduction in economic activity needed in light of the coronavirus outbreak.

Taxes and Liquidity During an Economic Crisis

Taxes present one policy tool available to ease the impending liquidity crunch brought on by the coronavirus crisis, which policymakers are already pursuing by postponing the tax payment deadline and waiving interest and penalties.