![VAT rates in Europe, Value-Added Tax Rates Europe, consumption tax Europe](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-01-01-01-300x285.png)
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![VAT rates in Europe, Value-Added Tax Rates Europe, consumption tax Europe](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-01-01-01-300x285.png)
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![Where did Americans move in 2019? 2019 U.S.moving migration trends](https://taxfoundation.org/wp-content/uploads/2020/01/Where-Did-Americans-Move-2020-01-300x258.png)
Where Did Americans Move in 2019?
2 min read![tax gap gross tax gap joint committee on taxation tax gap JCT tax cap tax compliance](https://taxfoundation.org/wp-content/uploads/2019/02/money-invest-dollar-300x200.jpeg)
Reviewing the Tax Changes in Senator Bennet’s Real Deal
The “Real Deal” would increase the tax burden on saving, investing, and working in the United States, and reduce the global competitiveness of the U.S. economy.
3 min read![LIFO tax treatment of inventory LIFO repeal US supply chain resiliency Biden small business taxes Biden tax plan small business impact Investments in long-lived assets, such as structures, must be deducted over long cost recovery periods: up to 27.5 years (for residential buildings) or 39 years (for nonresidential buildings), cost recovery of buildings.](https://taxfoundation.org/wp-content/uploads/2020/01/Building-structures-factory-crop-e1578339573862-300x172.jpeg)
Economic and Budgetary Impact of Extending Full Expensing to Structures
Full expensing is one of the most powerful pro-growth policies in terms of revenue forgone. Given that structures comprise a large share of the private capital stock, improving their tax treatment would end a large bias against investment in the tax code.
14 min read![trends in state tax policy, 2019 state tax trends](https://taxfoundation.org/wp-content/uploads/2017/12/AdobeStock_53050132-e1529345716705-300x186.jpeg)
Tax Trends at the Dawn of 2020
From remote sales tax collection to taxes on marijuana and vaping products, we recap the top state tax trends from 2019 and break down which ones you should watch for in 2020.
38 min read![2023 State Tax Changes as of January 1, 2023, Comprehensive guide to 2020 tax changes and 2020 state tax changes](https://taxfoundation.org/wp-content/uploads/2019/12/linkedin-In-Stream_Wide___State-Tax-Changes-As-of-January-1-e1576782906933-300x158.jpeg)
State Tax Changes as of January 1, 2020
This year was a significant one for state tax policy, and the wide range of changes taking effect January 1, 2020, reflects the scope and intensity of that activity. With states continuing to grapple with issues like the taxation of international income and collections obligations for remote sellers and marketplace facilitators, the coming year is unlikely to be any quieter.
23 min readGILTI and Other Conformity Issues Still Loom for States in 2020
Even two years after enactment of the federal Tax Cuts and Jobs Act (TCJA), many states have yet to issue guidance explaining how they conform to key provisions of the law, particularly those pertaining to international income.
27 min read![CBO report and projections on US GDP, US inflation, and US budget deficit Lauren Underwood increase SALT deduction cap, raise SALT deduction cap, increase SALT cap, H.B. 1757](https://taxfoundation.org/wp-content/uploads/2019/04/capitol-sun-e1556294460698-300x199.jpeg)
Lawmakers Agree to Let Extenders Live On
2 min read![Best and worst unemployment insurance tax codes in the country. See full state unemployment insurance tax code rankings in 2019.](https://taxfoundation.org/wp-content/uploads/2019/12/UIRank-19-dv1-01-300x255.png)
![Inflation Reduction Act corporate taxes most economically damaging way to raise revenue Raise the corporate tax rate, raise corporate tax rate, corporate tax hike, corporate tax increase, corporate tax burden](https://taxfoundation.org/wp-content/uploads/2019/11/manufacturing-factory-worker-labor-full-expensing-jobs-corporate-investment-economy-e1573485360412-300x200.jpeg)
Expensing Provisions Should Not Favor Physical Over Human Capital
Investments in worker training and education can increase productivity and economic output as growth in human capital accumulates, though the time horizon for these effects is longer than that of physical capital accumulation.
3 min read![International Rankings of Germany's Tax System. Learn more about Germany tax system.](https://taxfoundation.org/wp-content/uploads/2019/12/Germany-3-e1576512157963-300x194.jpeg)
![Inflation tax basics inflation definition inflation definition what is inflation what causes inflation tax code US taxes inflation time value of money money and stocks, Capital Gains Indexing for Inflation](https://taxfoundation.org/wp-content/uploads/2018/03/AdobeStock_99799065-e1536081822346-300x198.jpeg)
Evaluating Mark-to-Market Taxation of Capital Gains
The success of any mark-to-market system lies in its ability to accurately value tangible and non-tangible (or non-tradable) assets such as intellectual property and brand-value recognition. Administrative regulations, guidance, and enforcement are the Achilles’ heel of any plan to annually tax accrued gains.
17 min read![Joe Biden's minimum tax proposal. Learn more about Biden's minimum income tax proposal.](https://taxfoundation.org/wp-content/uploads/2019/12/linkedin-In-Stream_Wide___Joe-Biden-2-300x158.jpg)
![American Rescue Plan state tax cuts treasury clarification on American Rescue Plan ban on state tax cuts. Treasury minimum tax on current minimum tax on foreign profits of U.S. companies](https://taxfoundation.org/wp-content/uploads/2018/12/AdobeStock_82143769-e1576168823228-300x200.jpeg)
Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages
Treasury released final regulations on the base erosion and anti-abuse tax (BEAT), which is meant to dissuade firms from engaging in profit shifting abroad. Other high-profile releases from 2019 include final regulations guiding enforcement of Section 199A, commonly known as the pass-through deduction; final regulations on enforcing the new tax on global intangible low-tax income (GILTI); and final regulations on state-level workarounds to the $10,000 limit on the state and local tax deduction (SALT).
5 min read![Learn more about the proposed Canada digital tax. Canada digital services tax](https://taxfoundation.org/wp-content/uploads/2019/12/linkedin-In-Stream_Wide___canada-e1576167108314-300x158.jpg)
![Best and worst property tax codes in the country. See full state property tax code rankings in 2019.](https://taxfoundation.org/wp-content/uploads/2019/12/Property-SBTCI-19-dv2-01-300x254.png)
![2019 corporate tax rates around the world. 2019 corporate tax trends around the world](https://taxfoundation.org/wp-content/uploads/2019/12/CIT-around-the-world-front-page-graphic-01-01-e1575929872626-300x200.png)
Corporate Tax Rates around the World, 2019
Since 1980, corporate tax rates have consistently declined on a global basis. More countries have shifted to taxing corporations at rates lower than 30 percent, with the United States following this trend with its tax changes at the end of 2017.
14 min read![Kansas tax modernization: a framework for stable, fair, pro-growth tax reform, Modernize Kansas tax code](https://taxfoundation.org/wp-content/uploads/2019/12/Kansas-Wichita-e1576084266118-300x105.jpeg)
Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform
Our new report outlines various policy recommendations for Kansas to consider in order to begin a robust and bipartisan conversation about modernizing the state’s tax code to suit a 21st century economy.
15 min read![EU Carbon Border Adjustment Mechanism CBAM EU carbon border tax (EU carbon tax or carbon tariff)](https://taxfoundation.org/wp-content/uploads/2019/04/EU-flag-wide-e1555091569203-300x150.jpg)