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VAT Expansion and Labor Tax Cuts

Since VAT revenues are such a significant and stable contributor to overall government revenues, EU policymakers should pay particular attention to how efficiently those revenues are raised.

Americans Moved to Low-Tax States in 2022

The pandemic has accelerated changes to the way we live and work, making it far easier for people to move—and they have. As states work to maintain their competitive advantage, they should pay attention to where people are moving, and try to understand why.

Financial Transaction Tax (FTT)

Taxes in Everything: Die Hard Edition

It’s Christmas time, and for millions of families around the country, that means revisiting some classic holiday movies. For some, that includes It’s a Wonderful Life and Home Alone. For others, that includes Die Hard.

State Tax Changes Taking Effect January 1, 2023

Most of the 2023 state tax changes represent net tax reductions, the result of an unprecedented wave of rate reductions and other tax cuts in the past two years as states respond to burgeoning revenues, greater tax competition in an era of enhanced mobility, and the impact of high inflation on residents.

Improved Tax Treatment of Saving Included in Year-End Federal Spending Deal

The year-end omnibus federal spending package makes a number of reforms to retirement savings accounts.

Digital Services Taxes: Is There an End in Sight?

As it stands, Pillar One would usher in the end of many digital services taxes (though perhaps not all) at the cost of increased complexity (in an already complex and uncertain system).

Bonus Depreciation and New Corporate Investment in 2018

If bonus depreciation is allowed to phase out, then the tax bias against capital investments will increase, discouraging firms from making otherwise profitable investments.

Would Americans Make Charitable Donations without Tax Incentives?

Over the long run, tax policies that grow after-tax incomes and the economy do more to boost charitable giving than policies that try to incentivize people to be charitable.

Excise Taxes and Fees on Wireless Services Increase Again in 2022

While the wireless market has become increasingly competitive in recent years, resulting in steady declines in the average price for wireless services, the price reduction for consumers has been partially offset by higher taxes.