Skip to content

Tax Policy Blog

Stay informed with quick and accessible analysis of today's top tax policy topics. Read Tax Foundation's Tax Policy Blog for insight from our experts on tax policies across the U.S. and abroad.

To find our most recent research papers and data, click the links below.

Blog Articles

6231 Results
Improving Tax Treatment of R&D Would Boost Productivity and Growth US Research and Development Tax Treatment Trump Tax Cuts and TCJA Extension and Reform

Improving Tax Treatment of R&D Would Boost Productivity and Growth

As Congress debates expensing and other policies impacting business investment, lawmakers should consider the importance of business investment in research and development (R&D) as a driver for economic growth. Recent studies suggest that the economic benefits of R&D spending are even greater than previously understood.

7 min read
States Lose When Credit Unions Acquire Banks

States Lose When Credit Unions Acquire Banks

A tax preference originally designed to level the playing field now has the opposite effect, creating preferences for one class of financial institutions even though the distinctions between credit unions and banks are increasingly blurred.

6 min read
Fiscal Forum: Future of the EU Tax Mix Professor of International Taxation at the University of Mannheim Business School, Christoph Spengel

Fiscal Forum: Future of the EU Tax Mix

Tax Foundation Europe’s Sean Bray had the opportunity to interview Professor of International Taxation at the University of Mannheim Business School, Christoph Spengel, about the future of the EU tax mix.

15 min read
Donald Trump tax proposals regarding replacing the income tax with tariffs, exempting taxes on tips, and corporate income tax cut

Five Things To Know About Trump’s Income Tax and Tariff Idea

President Trump has repeatedly floated the idea of entirely replacing the federal income tax with new tariffs. Recently, he has said that when tariff revenues come in, he will use them to replace or substantially cut income taxes for people making under $200,000.

8 min read

North Carolina Should Refine Its Tax Reduction Triggers

By implementing a more sophisticated and nuanced trigger system for its tax reduction goals, North Carolina can sustain its trajectory toward lower tax rates, reinforce its reputation as a business-friendly state, and ensure long-term fiscal stability in an ever-changing economic landscape.

4 min read
Intoxicating Hemp Tax Treatment and Policy Reform Options for THC

Tax Treatment of Hemp and Other Intoxicants

Hemp, intoxicating or otherwise, is a growing market that needs to be addressed with tax policy. A well-designed tax will generate tax revenues for states while improving public health by shifting consumers away from illicit markets.

5 min read
Georgia property tax reform eorgia Local Option Homestead Property Tax Exemption Amendment

Localities Opt Out of Georgia’s New Homestead Tax Exemption

Policymakers may consider a broader, more comprehensive property tax reform that creates a uniform system with effective levy limits to prevent unauthorized increases in property tax revenues and, in most cases, property tax bills.

4 min read

Tax and Financial Illiteracy Are Costing Americans

The better we understand taxes, the better we can manage our finances, but it starts with familiarizing ourselves with basic tax concepts like how tax brackets work.

3 min read
2025 North Dakota Property Tax Relief and North Dakota Property Tax Reform Options Levy Limits Governor Kelly Armstrong

North Dakota’s Property Tax Reform Proposals: A Three-Part Approach

North Dakota’s financial position provides it with a rare capacity to deliver meaningful property tax relief. However, policymakers must balance immediate relief with fiscal sustainability and ensure that local governments remain adequately funded in the years ahead.

5 min read
2025 Kansas Tax Cuts including Kansas flat income tax reform and 2025 Kansas tax reform and relief

Kansans May Finally Get a Low, Flat Income Tax

If adopted, these reforms would make Kansas’ tax code substantially more competitive while returning revenue growth to taxpayers in a fiscally responsible manner.

5 min read
Taxing Life Insurance Tax

Taxing Life Insurance

As Congress attempts to prevent the expiration of major Tax Cuts and Jobs Act provisions, it needs to find ways to pay for them. Ideally, it should use the least economically harmful means possible.

3 min read