A Journey Through Germany’s Tax Laws
Get ready to hit the autobahn and explore the world of German taxes! We’ll navigate the complexities of Germany’s tax structure.
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New Report Identifies Challenges with Global Minimum Tax Implementation in the EU
European Union Member States are in the process of implementing the global minimum tax in line with a directive unanimously agreed to at the end of 2022.
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Net Operating Loss Carryforward and Carryback Provisions in Europe, 2024
Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
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Why We’re Closely Watching Moore v. U.S.
The Moore case could have important impacts on tax policy.
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Tax Reform Offsets Shouldn’t Offset Economic Growth
Pro-growth tax reform that does not add to the deficit will require tough choices, but whether to raise the corporate tax rate is not one of them. If lawmakers want to craft fiscally responsible and pro-growth tax reform, a higher corporate tax rate simply does not fit into the puzzle.
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Gross Receipts Taxes by State, 2024
Gross receipts taxes impose costs on consumers, workers, and shareholders alike. Shifting from these economically damaging taxes can thus be a part of states’ plans for improving their tax codes in an increasingly competitive tax landscape.
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Options for Navigating the 2025 Tax Cuts and Jobs Act Expirations
Policymakers should have two priorities in the upcoming economic policy debates: a larger economy and fiscal responsibility. Principled, pro-growth tax policy can help accomplish both.
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Expiring TCJA Tax Provisions in 2026 Would Produce Substantial Tax Hike across the US
At the end of 2025, the individual tax provisions in the Tax Cuts and Jobs Act (TCJA) expire all at once. Without congressional action, most taxpayers will see a notable tax increase relative to current policy in 2026.
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Throwback and Throwout Rules by State, 2024
States have generally tried to encourage capital investment. Throwback and throwout rules are an unfortunate example of penalizing it.
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Tax Education Shouldn’t End with Tax Day
April means Tax Day, a yearly reminder that most people don’t like our tax code. As a recent Tax Foundation poll found, people don’t understand it either. With a looming tax battle on Capitol Hill, the need for tax policy education has never been higher.
Nonresident Income Tax Filing Laws by State, 2024
One relatively easy but meaningful step policymakers can take to make future tax seasons less burdensome is to modernize their state’s nonresident income tax filing, withholding, and reciprocity laws.
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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.
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Unstable Taxes and an Unpredictable Future
When the tax code is stable and predictable, individuals, families, and businesses can set goals for the future and make plans to achieve them.
Testimony: International Tax Avoidance
Lawmakers should aim for policies that support investment and hiring in the United States and refining anti-avoidance measures to improve administrability and lower compliance costs.
New National Tax Literacy Poll Highlights Need for Better Tax Education
Despite taxes playing a significant role in personal finances and being levied on a sizable portion of the U.S. population, most Americans are not just unhappy with the current tax code but also do not understand it.
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Facts & Figures 2024: How Does Your State Compare?
Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
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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.
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Maryland’s Worldwide Combined Reporting: To Be or Not to Be?
By violating the principles of simplicity, neutrality, and stability, and failing to raise significant revenue, worldwide combined reporting at the state level is doomed to fail.
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Sources of Government Revenue in the OECD, 2024
Designing tax policy in a way that sustainably finances government activities while minimizing distortions is important for supporting a productive economy.
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