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    Individual and Consumption Taxes
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    • Tax Compliance and Complexity
    • Taxation Of Multinational Businesses
    Featured Projects
    • Tax Reform Plan for Growth and Opportunity
    • Options for Reforming America's Tax Code
    • Tax Modeling
    • U.S. International Tax Reform
    Featured Issues
    • Biden Tax Proposals
    • Improving Cost Recovery
    • Tariffs & Trade
    • Cannabis Taxes
    • International Taxes
    • Carbon Taxes
    • Savers, Investors, and Entrepreneurs
    Data
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    • U.S. Tax Data Explorer
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    • Gross Receipts & Margin Taxes
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    Featured Projects
    • State Business Tax Climate Index
    • Location Matters: State Tax Costs of Doing Business
    • State and Local Tax Burdens
    • State Reform Guides
    • State Tax Resource Center
    Featured Issues
    • Tax Reforms for Mobility and Modernization
    • State Tax Reform Trends
    • Excise Tax Trends
    • Student Loan Debt Cancellation
    Data
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    • Income Tax Rates & Brackets
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    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Excise and Consumption Taxes
    • Consumption Tax Policies in OECD Countries
    • Tax Compliance and Complexity
    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Net Operating Loss Policies
    • Taxation Of Multinational Businesses
    • Tax Compliance and Complexity
    Featured Projects
    • International Tax Competitiveness Index
    • EU Tax Resource Center
    • Base Erosion & Profit Shifting
    • U.S. International Tax Reform
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    • Global Tax Deal
    • Digital Taxes
    • Carbon Taxes
    • Marginal Tax Rates
    Data
    • European Tax Maps
    • Country-by-Country Data Explorer
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    • Sources of Tax Revenue in the OECD
    • Tax Burden on Labor in the OECD
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Arnav Gurudatt

Written Works

  • Bonus Depreciation and New Corporate Investment in 2018
    December 21, 2022
  • Inconsistent Tax Treatment of Student Loan Debt Forgiveness Creates Confusion
    August 24, 2022
  • Sources of Personal Income, Tax Year 2019
    July 21, 2022
See Full List
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The Tax Foundation is the nation’s leading independent tax policy nonprofit. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels. For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.

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