Skip to content

Search

All Related Articles

9533 Results
State Implications of the GILTI to NCTI Conversion The One, Big, Beautiful Bill’s (OBBB) changes to the taxation of international income

State Implications of the GILTI to NCTI Conversion

The One Big Beautiful Bill’s changes to the taxation of international income have surprising implications for state codes, yielding tax increases and a revised tax base that, through quirks of state incorporation, bears very little resemblance to the federal base and almost nothing of its purpose.

10 min read
Response to OECD Consultation on BEPS 1.0 Base Erosion and Profit Shifting

Response to OECD Consultation on BEPS 1.0

The BEPS project’s 15 actions were decisive responses to real problems in cross-border taxation, offering real benefits but also real costs. A decade of implementation experience has revealed a critical side effect: sharply higher compliance costs for both tax administrations and the business community.

Tax Prom 2025

With major tax decisions looming in a year already being called the “Super Bowl of Tax,” Tax Prom 2025 is shaping up to be the must-attend event in tax policy this year—where public and private sector leaders will come together to network, strategize, and celebrate what’s next in tax.

European Digital Services Taxes DST State of Play

Digital Services Taxes State of Play

Policymakers continue to debate international tax rules after the US gained agreement on a new approach at the G7 that could result in US anti-avoidance policies existing side-by-side with the global minimum tax.

4 min read
2025 midyear sales tax rates by state and local sales taxes as of midyear July 2025

State and Local Sales Tax Rates, Midyear 2025

The five states with the highest average combined state and local sales tax rates are Louisiana (10.11 percent), Tennessee (9.61 percent), Arkansas (9.48 percent), Washington (9.47 percent), and Alabama (9.44 percent).

10 min read
We are living in an age of hyperbole, or as writer Matthew Hennessey calls it, the “Age of Excusability,” in which our politicians succeed by making outlandish claims. So it goes with the One Big Beautiful Bill, which will usher in a new golden age or send us down the tubes for good, depending on your sources.

Big, Beautiful Bill Will Raise Both Growth and Deficits

We are living in an age of hyperbole, or as writer Matthew Hennessey calls it, the “Age of Excusability,” in which our politicians succeed by making outlandish claims. So it goes with the One Big Beautiful Bill, which will usher in a new golden age or send us down the tubes for good, depending on your sources.

Back to School: Teaching Taxes TaxEDU webinar on tax literacy in education

Back to School: Teaching Taxes

Taxes play a critical yet often overlooked role in financial literacy. Join Tax Foundation’s TaxEDU for a webinar addressing the importance of tax literacy and ways to improve it for you, your children, or your students.