Tax Proposals, Comparisons, and the Economy

Sources of Government Revenue in the OECD, 2019

Who Wants a Tax Increase?

Austria Makes Mid-Stream Adjustment on Digital Tax Efforts

Capital Cost Recovery across the OECD, 2019

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

Colombia’s New Dividend Policy Raises Taxes on Investors

Tax Competition of a Different Flavor at the OECD

France’s Digital Services Tax: Facts and Analysis

French Digital Services Tax Would Target A Select Group of Companies

Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy

What Happens When Everyone is GILTI?

Ready to go on BEPS 2.0?

Learning from Europe and America’s Shared Gross Receipts Tax Experience

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

Higher Corporate Tax Revenues Globally Despite Lower Tax Rates

Tax Relief is on the Agenda in Austria

Another Step on the Road Toward Fiscal Union?

From the EU Digital Services Tax Debate—to the OECD?

EU Likely to Pause on Digital Tax Push

A Distortionary and Complex Digital Tax Proposal from the UK