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Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)

The tax base for the income-inclusion rule will be just as important as determining the rate, and both the base and the rate will likely impact business decisions. Additionally, policymakers need to determine how the choice for blending fits with the overarching goal of the policy. And as the example of GILTI shows, it is essential to assess how current international tax regulations would interact with a global minimum tax.

Ranking Sales Taxes on the 2020 State Business Tax Climate Index

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

Ohio Residents Just Abolished Two Villages Over Tax Increases

Understanding Why Full Expensing Matters

Understanding the channel through which a tax policy change is expected to affect the economy is crucial. Absent this understanding, we are likely to reach the wrong conclusions on what sound tax policy looks like and what changes would improve the tax code.

Utah Gears Up for Likely Special Session on Tax Reform

Five States Risking Lawsuits Over Their Online Sales Tax Systems

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

Comparing Ordinary Income Tax Rate Proposals by 2020 Presidential Candidates

Ranking Individual Income Taxes on the 2020 State Business Tax Climate Index