Individual and Consumption Taxes

Gig Economy Workers Get Boost from New IRS Dedicated Tax Center

Proposal to Increase New York Beer Tax

VAT Rates in Europe, 2020

Austria’s New Government Revamps Tax Plans

Where Did Americans Move in 2019?

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.

As Tax Filing Season Begins, Taxpayers Prepare for 2020 Federal Tax Changes

Coming This Spring: TABOR-Triggered Income Tax Relief in Colorado

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.

How High are Champagne Taxes in Your State?

Sparkling Wine Taxes in Europe

Virginia Governor Looks to Excise Taxes

The proposed budget reflects a growing trend as policymakers across the country look to excise taxes as long-term solutions to budget woes. While excise taxes can be a part of the revenue picture, they are not a sustainable revenue source due to their narrow base, which is easily affected by changes in consumer behavior or market conditions.

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.

Gov. Whitmer Signs Michigan Marketplace Facilitator Bills into Law

GILTI 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.

Ranking Unemployment Insurance Taxes on the 2020 State Business Tax Climate Index

Policymakers Should Not Resuscitate the Medical Device Tax

Analysis of the Restoring Tax Fairness for States and Localities Act

Germany’s Tax System: Developments and Competitiveness

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.