Business Taxes

Policymakers Should Learn from Tax Complexity in Brazil and the United States

Real Property Taxes in Europe, 2019

Capital Cost Recovery across the OECD, 2019

Capital cost recovery, though often overlooked, can have a significant impact on investment decisions—with far-reaching economic consequences.

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

Inventory Valuation in Europe

Income Tax Credits Paired with Numerous Tax Increases in Wisconsin Gov. Evers’ Budget

Tax Treatment of Worker Training

Complexity of the VAT in Europe

Colombia’s New Dividend Policy Raises Taxes on Investors

Tax Competition of a Different Flavor at the OECD

Increasing Individual Income Tax Rates Would Impact a Majority of US Businesses

Since most U.S. businesses are pass-through businesses, such as partnerships, S corporations, LLCs, and sole proprietorships, changes to the individual income tax, especially to top marginal rates, can affect a business’s incentives to invest, hire, and produce.

Easing the Kentucky Combined Reporting Transition

Facts and Figures 2019: How Does Your State Compare?

Our updated 2019 edition of 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.

Maine’s Water Extraction Tax Proposal Is Poor Tax Policy

Taxing the extraction of water does not make sense as an excise tax and does not make sense as a mechanism to finance rural broadband and public education.

Corporate Tax Reform Comes to Arkansas

Arkansas’s Senate Bill 576 would overhaul the state’s corporate income tax code and dramatically increase its competitiveness from 46th to 44th nationally.

Senators Introduce Legislation to Fix the Retail Glitch

What’s up with Being GILTI?

The Tax Cuts and Jobs Act made significant changes to the way U.S. multinationals’ foreign profits are taxed. GILTI, or “Global Intangible Low Tax Income,” was introduced as an outbound anti-base erosion provision.

Complexity of Labor Taxes in Europe

Oregon’s Proposed Gross Receipts Tax Is More Damaging Than Proposed Value-Added Tax

How Do Transfers and Progressive Taxes Affect the Distribution of Income?

Federal tax rates vary by income group and tax source. The federal tax system redistributes income from high- and low-income taxpayers.