![tax gap gross tax gap joint committee on taxation tax gap JCT tax cap tax compliance](https://taxfoundation.org/wp-content/uploads/2019/05/money-invest-dollar-300x200.jpeg)
All Related Articles
![tax gap gross tax gap joint committee on taxation tax gap JCT tax cap tax compliance](https://taxfoundation.org/wp-content/uploads/2019/05/money-invest-dollar-300x200.jpeg)
![Brazil tax complexity, US tax complexity, federal tax complexity, federal tax filing](https://taxfoundation.org/wp-content/uploads/2019/04/Brazil-4-e1563325588142-300x200.jpg)
![principled EU tax policy and EU tax fraud and EU tax avoidance President von der leyen](https://taxfoundation.org/wp-content/uploads/2018/12/eu4-enhanced-300x200.jpg)
![worker training tax credit, worker training tax treatment](https://taxfoundation.org/wp-content/uploads/2019/03/worker-labor-factory-training-job-e1553117692841-300x200.jpeg)
Tax Treatment of Worker Training
15 min read![VAT complexity Europe VAT complexity valued added tax complexity Europe 2019](https://taxfoundation.org/wp-content/uploads/2019/03/draft-1-01-300x282.png)
Complexity of the VAT in Europe
2 min read![Kentucky combined reporting kentucky tax](https://taxfoundation.org/wp-content/uploads/2019/03/kentucky-e1553008334770-300x225.jpg)
![fix retail glitch fix, qualified improvement property QIP, bonus depreciation, pat toomey](https://taxfoundation.org/wp-content/uploads/2019/03/QIP-retail-glitch-e1552580792690-300x199.jpg)
![Complexity of Labor Taxes in Europe, labor tax complexity europe 2019](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-013-300x284.png)
Complexity of Labor Taxes in Europe
3 min read![Distilled spirits, liquor, liquor tax, liquor taxes, spirits excise tax, spirits excise taxes on spirits](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-011-300x284.png)
![trends in state tax policy, 2019 state tax trends](https://taxfoundation.org/wp-content/uploads/2017/12/AdobeStock_53050132-e1529345716705-300x186.jpeg)
Tax Trends Heading Into 2019
In 2019, key trends in state tax policy include reductions in corporate tax rates, updating sales tax systems to include remote online sales, taxes on marijuana and sports betting, gross receipts taxes, and more. Explore our new 2019 guide!
32 min read![Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs, rising debt](https://taxfoundation.org/wp-content/uploads/2018/12/start-up-business-e1544738738487-300x175.jpg)
Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs
A recent paper discusses two main trends related to U.S. entrepreneurs: the decrease in the number of entrepreneurs and the increase in their borrowing. Entrepreneurs have increased their debt holdings relative to their assets over the past three decades.
3 min read![Does Your State Have a Throwback or Throwout Rule?](https://taxfoundation.org/wp-content/uploads/2018/12/Artboard-4-300x257.png)
![South Carolina Tax Reform](https://taxfoundation.org/wp-content/uploads/2018/12/Graphics2-02-300x172.png)
South Carolina: A Road Map For Tax Reform
South Carolina is by no means a high tax state, though it can feel that way for certain taxpayers. The problems with South Carolina’s tax code come down to poor tax structure. Explore our new comprehensive guide to see how South Carolina can achieve meaningful tax reform.
16 min read![Virginia capitol where there are implications from the Federal Tax Reform](https://taxfoundation.org/wp-content/uploads/2018/08/Virginia-e1592336143252-300x99.jpeg)
State Tax Implications of Federal Tax Reform in Virginia
Virginia has an opportunity to improve its tax competitiveness following the Tax Cuts and Jobs Act. Inaction will result in higher taxes.
14 min read![Sales tax, Sales tax 2016, sales tax by state 2016](https://taxfoundation.org/wp-content/uploads/2016/07/shopping1-e1592182146154-300x200.jpg)
New Letter Says the “Retail Glitch” is Discouraging Business Investment
Retail groups sent a letter to Congress explaining that the “retail glitch” in the Tax Cuts and Jobs Act would discourage business investment.
3 min read![Sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/shopping-sales-300x185.jpg)
Sales Tax Complexity: Diaper Edition
3 min read![Missouri](https://taxfoundation.org/wp-content/uploads/2018/04/AdobeStock_63977152-e1523453436561-300x200.jpeg)
![International tax competitiveness](https://taxfoundation.org/wp-content/uploads/2017/10/AdobeStock_83194791-e1529346646886-300x200.jpeg)
Inversions under the New Tax Law
The Tax Cuts and Jobs Act was meant to boost growth and deter corporate inversions. What does it mean that an Ohio company is still moving its HQ to the UK?
5 min read![SCOTUS Wayfair online sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/supreme-court-1-e1529343437618-300x155.jpg)
Tax Foundation Brief in Wayfair Online Sales Tax Case: SCOTUS Should Set Meaningful Limits on State Taxing Power
In the South Dakota v. Wayfair online sales tax case, the U.S. Supreme Court should ensure that state sales tax laws don’t burden interstate commerce.
3 min read![Portland, Oregon](https://taxfoundation.org/wp-content/uploads/2017/01/portland-oregon-300x200.jpg)