Tax Proposals, Comparisons, and the Economy

Recent Changes in Statutory Corporate Income Tax Rates in Europe

The Italian DST Remix

France Approves Digital Services Tax; U.S. Explores Retaliatory Options

Changes in the Effective Average Corporate Income Tax Rates in Europe

The Challenges of Consensus in the Digital Economy on the International Tax Treaty System

Summary and Analysis of the OECD’s Work Program for BEPS 2.0

Initial Thoughts on the OECD’s Inclusive Framework “Work Plan” to Resolve the Taxation of the Digital Economy

How High are Other Nations’ Gas Taxes?

Revenue Estimates for Digital Services Taxes

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?