Search

It Pays to Keep It Simple

Simplicity in the tax code means taxes should be easy for taxpayers to pay and easy for governments to administer and collect.

Cigarette Taxes in Europe

Tax Trends in European Countries

In recent years, European countries have undertaken a series of tax reforms designed to maintain tax revenue levels while protecting households and businesses from high inflation.

Labor Share of Net Income is Within Its Historical Range

As increased political attention focuses on the state of the American worker, expect to see a resurgence of the argument that the labor share of income is in decline.

USITC Report Highlights Trade-Offs of Using Tariffs

The assessment of the tariffs former president Donald Trump imposed in 2018 and 2019 is clear: the policies have had a negative effect on American’s welfare.

A Guide to the Fossil Fuel Provisions of the Biden Budget

One prominent feature of President Biden’s agenda on the environment is to target U.S. fossil fuel producers and production with nearly $97 billion in tax increases over the next decade.

What Is the Real Value of $100 in Metropolitan Areas?

The differences in purchasing power can be large and they have significant implications for the relative impact of economic and tax policies across the United States.

BEFIT: One-Stop-Shop or One-More-Stop?

On 12 September, the European Commission released a proposal called “Business in Europe: Framework for Income Taxation” (BEFIT) and two associated proposals on transfer pricing and a Head of Office tax system.

Talking Tax Reform: Post-Wayfair Remote Sales Tax Reforms

On October 5th, the Tax Foundation is hosting a webinar to discuss the new sales tax environment created by the 2018 Wayfair Supreme Court decision—and how state policymakers should respond.

How Are Electric Vehicles Taxed in Your State?

The state EV taxation landscape reflects the evolving transportation sector and the pressing need to address both fiscal gaps in road funding and environmental concerns.