Taxes

Net Operating Loss (NOL) Tax Provisions in Europe, 2024 Skip to content Table of Contents Loss carryover provisions allow businesses to either deduct current year losses against future profits (carryforwards) or current year losses against past profits (carrybacks). Many companies have investment projects with different risk profiles and operate in industries that fluctuate greatly with

EU Global Minimum Tax Implementation Challenges Skip to content Home • Blog • New Report Identifies Challenges with Global Minimum Tax Implementation in the EU European Union Member States are in the process of implementing the global minimum taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals

Taxing High Incomes: Marginal Taxes on High Incomes in the EU Skip to content Table of Contents Key Findings Across Europe, there is an ongoing campaign for higher taxes on high-income individuals, sustained through public and political advocacy. High marginal taxA tax is a mandatory payment or charge collected by local, state, and national governments

Kansas Tax Reform & Relief, 2024: Details & Analysis Skip to content Home • Blog • Kansas Lawmakers Should Prioritize Pro-Growth, Structurally Sound Tax Reforms in Special Session Despite working all legislative session on a major taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses

Can Economic Growth Help Solve US Debt Problem? Skip to content Home • Blog • Can Economic Growth Help Solve Our Debt Problem? This is part of our educational blog series, “The Short Form,” to simplify taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses

Blog July 19, 2023February 8, 2024 Weeding the Garden of International Tax Simplifying international tax rules will not solve all the challenges that stand in the way of healthy cross-border investment, but eliminating unnecessary provisions would be a positive pivot relative to the trajectory of recent years. It’s high time that policymakers stopped pursuing ever

Moore Case: Why We’re Closely Watching Moore v. U.S. Skip to content Home • Blog • Why We’re Closely Watching Moore v. U.S. In the coming days or weeks, the Supreme Court is expected to release an opinion on Moore v. United States, a case with potentially significant consequences for taxA tax is a mandatory

Tax Cuts and Jobs Act Expensing: Cost Recovery Analysis Skip to content Home • Blog • How Did the Tax Cuts and Jobs Act Change Cost Recovery? Note: This post is part of a series exploring the upcoming TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals

Caitlin Clark’s Other Audience: State Tax Departments Skip to content Home • Blog • Caitlin Clark’s Other Audience: State Tax Departments When Caitlin Clark and Angel Reese made their WNBA preseason debuts, basketball fans across the country tuned in—or at least tried to, with controversy ensuing when the league did not stream the Chicago Sky’s

Corporate Tax Hike: Details & Analysis Skip to content Home • Blog • Tax Reform Offsets Shouldn’t Offset Economic Growth Lawmakers are watching the clock tick down on major provisions of the 2017 TaxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the

Germany Trade Tax Rates | Tax Foundation Skip to content Table of Contents Businesses in Germany are taxed on their corporate income at an average rate close to 30 percent. However, their taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs

UK Individual Savings Accounts (ISAs): Lessons for the US Skip to content Home • Blog • America Should Learn from Successful Universal Savings Policy Across the Pond American households saved nearly $2.1 trillion during the early stages of the pandemic, helping buoy them against record inflationInflation is when the general price of goods and services

Biden Tariffs on China Goods: Details & Analysis Skip to content Home • Blog • So-Called Strategic Tariffs Are Still Tariffs—and Still Protectionist Today, the Biden administration released the findings of its investigation into the Trump-imposed Section 301 tariffs on China. The report acknowledged the economic harms the tariffs have caused, and the lack of

Does Your State Have a Gross Receipts Tax? Skip to content This week’s taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. map will consider the effects of an alternative form of corporate taxation,

Digital Tax Update: 2024 Digital Services Taxes in Europe Skip to content Table of Contents Over the last few years, concerns have been raised that the existing international taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services,

European Election 2024: Tax Policy | Tax Foundation Skip to content Home • Blog • The European Election and Tax Policy: Mapping Tax Policy Visions across European Political Groups Note: This is part of a series on the upcoming European election highlighting the most important educational taxA tax is a mandatory payment or charge collected

State VMT Taxes: Vehicle Miles Traveled | Tax Foundation Skip to content Home • Blog • Vehicle Miles Traveled Taxes Rollout across States Vehicle miles traveled (VMT) taxes are the road funding tool of the future. For decades, the gas taxA gas tax is commonly used to describe the variety of taxes levied on gasoline

2026 Tax Hike by Congressional District Skip to content Home • Data • Federal Taxes • Expiring TCJA Tax Provisions in 2026 Would Produce Substantial Tax Hike across the U.S. At the end of 2025, the individual taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or

Buckle up as we navigate the twists and turns of infrastructure and road funding. As electric vehicles gain traction, traditional gas taxes are running out of fuel to support our infrastructure budget. Today, we’re exploring how Vehicle Miles Traveled (VMT) taxes pave a more equitable and sustainable path for funding road maintenance and construction. Adam

2025 Tax Reform Options: Tax Cuts and Jobs Act Expirations Skip to content Table of Contents Executive Summary Policymakers should have two priorities in the upcoming economic policy debates: a larger economy and fiscal responsibility. Principled, pro-growth taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or