![Mortgage Interest Deduction, Home Mortgage Interest Deduction, Home Mortgage Interest, Mortgage, tax deductions for homeowners, HMID](https://taxfoundation.org/wp-content/uploads/2019/10/estate-tax-4-e1570805818905-300x208.jpg)
All Related Articles
![Mortgage Interest Deduction, Home Mortgage Interest Deduction, Home Mortgage Interest, Mortgage, tax deductions for homeowners, HMID](https://taxfoundation.org/wp-content/uploads/2019/10/estate-tax-4-e1570805818905-300x208.jpg)
![2019 International Tax Competitiveness Index](https://taxfoundation.org/wp-content/uploads/2019/10/ITCI_graphics-fv-23-300x229.png)
International Tax Competitiveness Index 2019
Our International Index compares OECD countries on over 40 variables that measure how well each country’s tax system promotes sustainable economic growth and investment.
11 min read![tangible personal property tax liability, state tangible personal property taxes](https://taxfoundation.org/wp-content/uploads/2019/08/factory-manufacturing-jobs-machinery-e1564760496471-300x200.jpeg)
States Should Continue to Reform Taxes on Tangible Personal Property
Tangible personal property taxes increase the complexity of state and local tax codes, discriminate against taxpayers based on their capital structure, and change economic behavior by incentivizing taxpayers to modify their property ownership to avoid the tax.
32 min readLocal Income Taxes in 2019
13 min read![2019 sales tax holiday, tax-free weeks, tax-free weekends, back-to-school tax-free weeks, back-to-school tax-free weekends](https://taxfoundation.org/wp-content/uploads/2019/07/Sales-tax-holidays-retail-school-education-300x200.jpg)
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2019
If a state must offer a “holiday” from its tax system, it is an implicit recognition that the state’s tax system is uncompetitive.
44 min read![Country of Georgia tax reforms, Georgian people, Georgian tax reform, Georgia soviet tax, Socialist tax system, Soviet Union](https://taxfoundation.org/wp-content/uploads/2019/07/Georgia-555-e1563318912814-300x200.jpg)
Tax Reforms in Georgia 2004-2012
9 min read![2019 state tax changes 2019, State tax changes as of july 1, 2019, state tax rate changes, July 1, 2019, state tax changes effective July 1, 2019 GILTI conformity, Interest Limitation, Capital Investment](https://taxfoundation.org/wp-content/uploads/2019/07/state-map-RESIZED-e1592355021267-300x200.jpg)
State Tax Changes as of July 1, 2019
15 min read![state throwback rules, state throwout rules, state corporate tax complexity, wyoming throwback wyoming throwout rules](https://taxfoundation.org/wp-content/uploads/2019/07/Throwback.Throwout-Rule_Artboard-4-300x249.png)
State Throwback and Throwout Rules: A Primer
38 min read![cadillac tax, patient protection and affordable care act, health insurance, healthcare](https://taxfoundation.org/wp-content/uploads/2019/06/health-care-cadillac-tax-e1560873527604-300x200.jpg)
The “Cadillac” Tax and the Income Tax Exclusion for Employer-Sponsored Insurance
The Cadillac tax offers one way that policymakers can work to rein in our tax code’s subsidization of the health-care industry, which has increased the price of health-care services.
18 min read![international tax avoidance To help countries face the pandemic-related financing needs while reducing inequality, the International Monetary Fund (IMF) has released a series of policy recommendations based on a temporary COVID-19 tax, levied on high incomes or wealth. IMF tax proposals: shrink inequality or harm pandemic economic recovery? OECD work plan, BEPs 2.0, base erosion, profit allocation, global minimum tax, base erosion and profit shifting oecd](https://taxfoundation.org/wp-content/uploads/2019/06/international-global-flag-oecd-eu-e1560791893281-300x201.jpeg)
Summary and Analysis of the OECD’s Work Program for BEPS 2.0
From a broad standpoint, agreement at the OECD will require countries to give up some measure of their own tax sovereignty on policies they have designed to minimize the distortionary effects of the corporate income tax. Over the years tax competition has led to some countries adopting policies that are attractive to businesses because they have a more neutral rather than distortionary approach to taxing corporate income. This project could directly undermine that progress by introducing new levels of complexity and distortion that would ultimately have a negative impact on global trade and growth.
34 min read![Switzerland tax reform Swiss tax reform Switzerland tax Switzerland taxes](https://taxfoundation.org/wp-content/uploads/2019/06/switzerland-tax-reform-300x201.jpg)
Switzerland Referendum Approves Tax Reform
15 min read![Utah sales tax proposal, UT sales tax Utah tax reform](https://taxfoundation.org/wp-content/uploads/2019/03/Utah-1-crop-e1552505082107-300x193.jpg)
Modernizing Utah’s Sales Tax: A Guide for Policymakers
By almost any measure, Utah is, and deserves to be, the envy of its peers. Utah leads the country in job growth, and the state’s economy has grown at twice the rate of the nation at large. Utah’s income tax reforms adopted in 2007 established a model for other states to follow. But today, some of these gains are being undone—not by conscious policy choices, but by their absence.
6 min read![opportunity zone, opportunity fund, Cory Booker, Tim Scott 1](https://taxfoundation.org/wp-content/uploads/2019/05/Opportunity-zones-LINKEDIN-300x158.jpg)
Measuring Opportunity Zone Success
16 min read![U.S. tax burden on labor, US tax burden on labor, US tax wedge, U.S. tax wedge](https://taxfoundation.org/wp-content/uploads/2019/05/worker-labor-factory-training-job-e1558558598807-300x200.jpeg)
The U.S. Tax Burden on Labor, 2019
13 min read![savings and investment OECD capital gains tax retirement accounts stock income tax burden on labor, sales tax burden europe tax burden on labor tax burden europe 2019 OECD tax burden](https://taxfoundation.org/wp-content/uploads/2019/05/OECD-tax-burden-on-labor-money-currency-e1558464492963-300x87.jpeg)
![who benefits the most from the EITC, earned income tax credit., low income workers, child tax credit](https://taxfoundation.org/wp-content/uploads/2019/05/EITC-map-2019-revised-final-01-300x253.png)
![Austria tax reform plan, Austrian tax reform plan, Austrian Finance ministry, Vienna Austria tax reform](https://taxfoundation.org/wp-content/uploads/2019/05/Vienna-Austria-LINKEDIN-300x158.jpg)
New Details on the Austrian Tax Reform Plan
14 min read![global tax agreement global tax deal OECD global minimum tax rules corporate minimum tax rules Secretariat Proposal, OECD Public Consultation Document, Unified Approach under pillar one](https://taxfoundation.org/wp-content/uploads/2019/11/international-globe-enhanced-e1573491708761-300x200.jpg)
Anti-Base Erosion Provisions and Territorial Tax Systems in OECD Countries
The U.S. decision to adopt a territorial tax system is certainly an improvement over having a worldwide system. However, in moving to a territorial system some of the new features created with the TCJA increased the complexity of the system.
38 min read![Elizabeth Warren real corporate profits tax, Senator warren real corporate profits tax, elizabeth warren corporate tax proposal, Senator warren corporate tax proposal](https://taxfoundation.org/wp-content/uploads/2019/04/linkedin-In-Stream_Wide___elizabeth-warren-22-e1555533338764-300x158.jpg)
An Analysis of Senator Warren’s ‘Real Corporate Profits Tax’
Sen. Elizabeth Warren introduced a 7 percent surtax on corporate profits called the “Real Corporate Profits Tax.” We estimate that this tax would reduce the incentive to invest in the United States, and result in a 1.9 percent smaller economy, a 3.3 percent smaller capital stock, and 1.5 percent lower wages. The surtax would raise $872 billion between 2020 and 2029 on a conventional basis and $476 billion on a dynamic basis. The tax would make the tax code more progressive, but it would fall on taxpayers in every income group.
9 min read![capital gains taxes, high capital gains tax rates](https://taxfoundation.org/wp-content/uploads/2019/04/stock-buybacks-2-e1555355280519-300x200.jpeg)
An Overview of Capital Gains Taxes
Capital gains taxes create a burden on saving because they are an additional layer of taxes on a given dollar of income. The capital gains tax rate cannot be directly compared to individual income tax rates, because the additional layers of tax that apply to capital gains income must also be part of the discussion.
14 min read