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Five Facts to Know about the House Bipartisan Tax Deal

Five Facts to Know about the Bipartisan Tax Deal

The U.S. House of Representatives has passed a highly anticipated bipartisan tax deal. The Tax Relief for American Workers and Families Act now awaits action in the Senate.

6 min read
Tax Foundation Discussion on the Harms of Retaliatory Tax and Trade Policies with Senator Blackburn

Tax Foundation Discussion on the Harms of Retaliatory Tax and Trade Policies

Historical evidence and recent studies have shown that retaliatory tax and trade proposals raise prices and reduce the quantity of goods and services available to U.S. businesses and consumers, resulting in lower incomes, reduced employment, and lower economic output.

5 min read
Donald Trump China Trade War Proposal Tariff of Abominations Redux: Trump Proposes 60% Tariff on Chinese Goods

Tariff of Abominations Redux: Trump Proposes 60% Tariff on Chinese Goods

The Trump campaign is mulling a massive tax increase on American purchases from China. If reelected, he might quintuple the tax, imposing tariffs of 60 percent on imports from China. The economic ramifications would be significant and unwelcome.

5 min read
JCT Report Shows How Corporate Tax Breaks Have Expanded, Analysis of JCT Corporate Tax Expenditures

JCT Report Shows How Corporate Tax Breaks Have Expanded

Lawmakers should prioritize creating a tax system that supports investment more broadly rather than subsidizing specific industries and allowing broad, neutral pro-investment provisions to expire.

3 min read
trade analysis tracking the economic impact of tariffs, trade tensions, China tariffs

Tracking the Economic Impact of U.S. Tariffs and Retaliatory Actions

The Trump administration imposed nearly $80 billion worth of new taxes on Americans by levying tariffs on thousands of products, amounting to one of the largest tax increases in decades. The Biden administration has so far kept most of the Trump administration tariffs in place.

16 min read
Capital cost recovery and capital allowances in the OECD 2023 , full expensing, full immediate expensing

Capital Cost Recovery across the OECD, 2023

To recover from the pandemic and put the global economy on a trajectory for growth, policymakers need to aim for more generous and permanent capital allowances. This will spur real investment and can also contribute to more environmentally friendly production across the globe.

33 min read
Biden semiconductors computer Biden chips act subsidies could be a wasteful federal program

Chips Are Down in Semiconductor Tax World

The Senate has begun debate on the so-called Chips bill, which would provide $52 billion in grants and $24 billion in tax credits to supposedly strengthen the production of semiconductors in the U.S.

3 min read
Manufacturing, Machinery, Factory, Full Expensing, 100 percent bonus depreciation

Capital Cost Recovery across the OECD, 2022

The ongoing economic uncertainty from the COVID-19 pandemic, supply chain disruptions, and current inflationary pressures have highlighted the importance of investment.

33 min read
Manufacturing, Machinery, Factory, Full Expensing, 100 percent bonus depreciation

Trump-Biden Tariffs Hurt Domestic Manufacturing

As lawmakers today look for ways to boost American industry and reduce costs for consumers, they should pay attention to the mountains of evidence that the Trump-Biden tariffs have harmed American consumers and businesses.

5 min read
Business tax hikes Some Corporations Pay Zero Federal Income Taxes—and That Is Not a Problem Democrats child tax credit plan. tax administration issues, tax complexity cares act. trump tax cuts who benefited taxpayer subsidies for drug ads

Which Industries Would the Tax Hikes Target?

Using Tax Foundation’s Multinational Tax Model, we estimate the effective tax rates on controlled foreign corporation (CFC) profits under current law and under each of the proposed plans for business tax hikes.

9 min read
Biden semiconductor CHIPS Act subsidies in the Chips and Science Act

Semiconducting Tax Policy

If you’ve read any headlines in the last few months, you’ve no doubt heard about the semiconductor shortage gripping global supply chain—and if you’ve tried to buy anything from a toaster to a car, you’ve witnessed it firsthand. But what’s really driving today’s crisis, can the U.S. manufacture its way out of it, and what role does tax and economic policy have to play in all this?