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2024 state beer taxes and beer taxes by state 2024 data map

Beer Taxes by State, 2024

Different layers of taxation on production and distribution combine to make up about 40 percent of the retail price of beer.

3 min read
Digital Taxation Around the World including digital services taxes and digital consumption tax reforms

Digital Taxation around the World

The outcome of the digital tax debate will likely shape domestic and international taxation for decades to come. Designing these policies based on sound principles will be essential in ensuring they can withstand challenges arising in the rapidly changing economic and technological environment of the 21st century.

58 min read
The Impact of BEPS 1.0 base erosion and profit shifting from the OECD and Tax Cuts and Jobs Act corporate international taxation

The Impact of BEPS 1.0

The global landscape of international corporate taxation is undergoing significant transformations as jurisdictions grapple with the difficulty of defining and apportioning corporate income for the purposes of tax.

22 min read
Considering 2025 tax reform options for 2025, 2026, and beyond for the 2025 tax debate

Considering Tax Reform Options for 2025 (and Beyond)

Given that U.S. debt is roughly the size of our annual economic output, policymakers will face many tough fiscal choices in the coming years. The good news is there are policies that both support a larger economy and avoid adding to the debt.

6 min read
Portugal VAT tax reform options

Mind the Gap, Please! How Portugal Could Reform Its VAT System

Portugal’s value-added tax (VAT) policy is a treasure trove of tax oddities. Thankfully, VAT base broadening is an ideal instrument to give the Portuguese government the fiscal room to implement pro-growth tax reforms

5 min read
2024 VAT rates in Europe, including value-added tax or 2024 EU VAT rates data

VAT Rates in Europe, 2024

A few European countries have made changes to their VAT rates, including the Czech Republic, Estonia, Switzerland, and Turkey.

3 min read
Moore tax case of Moore vs United States consumption tax base

Why Moore v. U.S. Won’t Get Us a Consumption Tax Base

At first glance, a ruling for the plaintiffs in Moore might seem to solve some of the timing problems with the U.S. tax system. Unfortunately, upon greater inspection, such a ruling might create new timing problems. And the more rigid the ruling, the harder it would be to fix the timing problems it would create.

5 min read
Future of EU tax policy full expensing cost recovery corporate taxation

Is EU VAT Compliance Actually Improving?

While the European Commission focuses on improving VAT compliance, policy is a major contributor to VAT revenue losses. The VAT actionable policy gap is 15.65 percent, more than triple the compliance gap.

5 min read