In recent years, countries have debated significant changes to international tax rules affecting multinational companies. In October 2021, after negotiations at the Organisation for Economic ...
A new paper shows raising top income tax rates on the current tax base may not yield as much revenue as previously estimated, ...
This November, states across the country are asking voters to consider changes to their state constitutions to address the ...
AI tax proposals like a "token tax" have roots in the 1990s "bit tax," buried because it was complex, non-neutral, and a ...
With Social Security insolvency rapidly approaching and policymakers exploring changes to benefits and taxation, Congress ...
Cigarette smuggling is costly for states. We estimate that the forgone revenue from smuggled cigarettes totaled more than ...
Spain's tax competitiveness has dropped from 27th to 35th in the International Tax Competitiveness Index under Pedro ...
No one enjoys paying taxes, but the property tax serves an important purpose, and Wyoming has already implemented significant ...
As scrutiny over data center investment and AI rises, some commentators are concerned about how expensing interacts with these ongoing investments. Most of these concerns misunderstand what expensing ...
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