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Poland digital services tax, DST
Research
Europe

How Poland’s Restrictive Tax Treatment of Losses Penalizes Risk-Taking and Business Expansion

Poland has one of the most restrictive approaches to the tax treatment of losses in the OECD. Loss carryover provisions allow businesses to deduct their losses in one year against taxable income in another, smoothing their taxable income over time. Their absence or restriction leads to firms with more variable profits and losses over time being taxed at higher rates, penalizing risky investment, such as research and development (R&D), and business expansion.

16 min read
The Options Guide Shows a Better Way to Fund Social Security
Blog

The Options Guide Shows a Better Way to Fund Social Security

While uncapping the payroll tax and raising individual income tax rates are often the go-to reform options for policymakers, base broadeners like ESI and other fringe benefits are much better alternatives. They can raise significant revenue, while improving the neutrality of the tax code and preventing the need for increases in statutory tax rates.

6 min read
The differene between tax rate vs tax base explainer video
Videos

Tax Rate vs. Tax Base

When thinking about taxes, we often consider the tax rate—or what percentage of something is taxed. But there is another factor in considering taxes: the tax base.

Maryland Digital Tax
Blog

Maryland Court Strikes Down Digital Ad Tax

The Maryland Tax Court has struck down the state’s digital advertising tax and ordered that refunds be paid to taxpayers for five and a half years’ worth of collections under the unconstitutional tax.

5 min read
Dominican Republic Tax Reform
Blog

Good Tax Reform Starts with Good Process

In June, the Dominican Republic rushed through a package of tax legislation in seven days. International examples demonstrate that consultation, transparency, and clarity are key factors for successful tax reform.

5 min read
Blog

The Five Most Pro-Growth Options in the Options Guide

Some taxes have more powerful economic effects than others, and that’s a lesson policymakers should absorb as they work to craft a tax code that encourages growth and raises sustainable revenue.

8 min read
OECD Capital Cost Recover, 2026
Data

Capital Cost Recovery across the OECD, 2026 Update

The ongoing economic uncertainty from global geopolitical threats, supply chain disruptions, rising interest rates, and lagging economic growth in many developed countries have highlighted the importance of private business investment.

32 min read
2026 capital allowances europe expensing and cost recovery policies to encourage capital investment
Data
Europe

Capital Allowances in Europe, 2026

Although sometimes overlooked in discussions about corporate taxation, capital allowances play an important role in a country’s corporate tax base and can impact investment decisions—with far-reaching economic consequences.

6 min read
Sales tax holidays by state, 2026
Data

Sales Tax Holidays by State, 2026

However well-intended they may be, sales tax holidays remain the same as they always have been—ineffective and inefficient.

12 min read
Foreign Research and Development, OBBBA Full Expensing
Blog

The Hidden Costs of Foreign R&D Amortization

Foreign R&D generally complements domestic innovation rather than substituting for it, so penalizing foreign R&D weakens US firms in cross-border mergers and acquisitions and in domestic production that depends on global scale.

7 min read
Digital Services Taxes, Data Processing Tax
Blog

Taxing Data Processing Doesn’t Just Tax Big Tech

Policymakers are increasingly considering taxes on data processing and other businesses’ digital services, but these taxes increase costs at many stages of the production process for virtually all businesses, not just tech-oriented businesses.

7 min read