Tax Foundation Europe’s Sean Bray had the opportunity to interview Professor of International Taxation at the University of Mannheim Business School, Christoph Spengel, about the future of the EU tax mix.
15 min read
Does your state have a small business exemption for machinery and equipment?
4 min read
Raising the top income tax rate would raise several hundred billion dollars but would offset most of the pro-growth effects of making the TCJA’s individual tax provisions permanent by reducing incentives to work and invest.
4 min read
By implementing a more sophisticated and nuanced trigger system for its tax reduction goals, North Carolina can sustain its trajectory toward lower tax rates, reinforce its reputation as a business-friendly state, and ensure long-term fiscal stability in an ever-changing economic landscape.
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Hemp, intoxicating or otherwise, is a growing market that needs to be addressed with tax policy. A well-designed tax will generate tax revenues for states while improving public health by shifting consumers away from illicit markets.
5 min read
Without aligning fiscal discipline with pro-growth tax policies, Germany and the EU risk high deficits, mounting debt, and sustained inflation.
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Daniel Bunn had the opportunity to interview the Vice-Minister for Economy and Finance of Italy, Maurizio Leo, about the tax policy priorities of the Italian government. The conversation shows a commitment to reforming rules that create legal uncertainty and support competitiveness.
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Without businesses as their taxpayers and tax collectors, governments would not have the resources to provide even the most basic services.
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Policymakers may consider a broader, more comprehensive property tax reform that creates a uniform system with effective levy limits to prevent unauthorized increases in property tax revenues and, in most cases, property tax bills.
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New leadership at the FDA will have the opportunity to revisit decisions that have shifted consumption to illicit products and discouraged harm reduction—policies that, however well intended, have come at a significant cost in lives.
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On average, businesses in the OECD are liable for collecting, paying, and remitting more than 85 percent of the total tax collection.
15 min read
One area of the tax code in which extreme complexity and low compliance go hand-in-hand—and where reform is desperately needed—is in states’ nonresident individual income tax filing and withholding laws.
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The flat tax trend is gaining momentum nationwide, and Missouri lawmakers are right to identify income tax rate reductions as particularly pro-growth.
4 min read
North Dakota’s financial position provides it with a rare capacity to deliver meaningful property tax relief. However, policymakers must balance immediate relief with fiscal sustainability and ensure that local governments remain adequately funded in the years ahead.
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If adopted, these reforms would make Kansas’ tax code substantially more competitive while returning revenue growth to taxpayers in a fiscally responsible manner.
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The proposed changes to federal tax code conformity in Oregon are a good example of a change that could significantly reshape the state’s tax code in the future, despite being framed as temporary technical adjustments.
4 min read
Lawmakers are right to enact a single-rate individual income tax. However, lawmakers should consider the full effects of the reform, ensuring that relief is not financed by shifting the tax burden to lower-income individuals and families.
4 min read
With a wealth tax, property tax increases, and this new payroll tax on the agenda, Washington lawmakers have reason to fear that many employers could be looking for the exits.
5 min read
The empirical evidence thus far on sugar-sweetened beverage taxes fails to support claims that these taxes will create substantial health benefits. At the same time, their structural limitations make them ill-suited for generating stable, equitable revenue.
54 min read
With such an important change to Iowa’s property tax system, it’s important that lawmakers get the details right.
33 min read