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Individual Tax Compliance and Complexity

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Child Tax Credit debate Biden Democrats Child tax credit expansion, affect labor supply work requirement and incentive Manchin

Don’t Let the Loophole Lobby Decide the Tax Debate

If Republicans want a successful year for tax reform, they must put aside the extensive demands for niche provisions and, instead, approach this debate with a principles-first mindset.  

Sports betting tax discussion before Super Bowl 59

The High Stakes of Sports Betting Taxes

In this episode, Adam Hoffer, Director of Excise Tax Policy at the Tax Foundation, joins Kyle Hulehan to unpack the intricacies of sports betting tax policy during one of the biggest betting events of the year—Super Bowl 59.

Reducing spending in the tax code tax expenditures could help pay or raise trillions for 2025 tax reform

Cleaning Up the Tax Code Could Raise Trillions for Tax Reform

As Republicans look for ways to offset the budgetary cost of extending the expiring provisions of the Tax Cuts and Jobs Act (TCJA) and potentially enacting other tax cuts, the latest estimates indicate several trillion dollars could be raised by reducing tax credits and other preferences in the tax code.

5 min read

Trump’s Tariff War Returns

Are tariffs making everything more expensive? With Trump’s new tariff plans hitting $1.1 trillion in imports—far more than his first term—prices could rise for businesses and consumers alike.

EU VAT policy including EU VAT revenue and EU VAT compliance report

The EU’s Questionable VAT Policy

In a recent survey regarding companies’ barriers to conducting business in the EU single market, VAT ranked first. Policymakers should invest in reforming VAT systems to close both compliance and policy gaps in ways that improve the overall efficiency of their tax systems.

7 min read
Trump no tax on tips proposal

How “No Tax on Tips” Could Backfire

If Republicans want to pursue this policy, they’ll need to answer some questions about what Trump’s promise means. And they’ll need to be careful that the idea doesn’t turn into a budget-buster.

EU tax policy competitiveness decluttering and fairness buzzwords European Commission tax

Europe Needs Good Tax Policy, Not Buzzwords, to Grow Its Economy

With war continuing in Ukraine, political instability in France and Germany, and the return of Donald Trump to the White House, this could be a year of major realignment for Europe. The tax policy mindset in Brussels should shift accordingly.

2025 State tax changes taking effect January 1

State Tax Changes Taking Effect January 1, 2025

Thirty-nine states will begin 2025 with notable tax changes, including nine states cutting individual income taxes. Recent years have seen a wave of significant tax reforms, and the changes scheduled for 2025 show that these efforts have not let up.

25 min read
tariffs alternatives to boost us competitiveness

Testimony: Alternatives to Tariffs to Boost US Competitiveness

While tariffs are often presented as tools to enhance US competitiveness, a long history of evidence and recent experience shows they lead to increased costs for consumers and unprotected producers and harmful retaliation, which outweighs the benefits afforded to protected industries.

Behind the Numbers: Budget Shenanigans and the National Debt

What happens to your taxes when the Tax Cuts and Jobs Act expires on January 1, 2026? In this episode, we explore the potential tax hikes facing millions of Americans and the debate over measuring the budgetary impacts of extending tax cuts.