Congress Must Cement Full R&D Tax Expensing | Op-Ed Skip to content Home • Op-eds • Congress Must Cement Full R&D Tax Expensing for Economic Growth 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

2024 European Tax Rankings | Tax Foundation Europe Skip to content Table of Contents Introduction The structure of a country’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. code is a determining factor

German Election: Tax Policy for Economic Growth Skip to content Home • Blog • Observing the German Election: Tax Policy for Economic Growth The German economy has been contracting for two consecutive years, with corporate investments trailing those of other European countries. Business confidence remains low, and economic outlooks are pessimistic. Against this backdrop, policymakers

Net Wealth Taxes in Europe Norway levies a net wealth tax of 1 percent on individuals’ wealth stocks exceeding NOK 1.7 million (EUR 146,000 or USD 153,000), with 0.7 percent going to municipalities and 0.3 percent to the central government. Norway’s net wealth tax dates to 1892. Additionally, for net wealth exceeding NOK 20 million

Tax Policy & US Economy: Enhancements to Our Tax Modeling Skip to content Home • Blog • Tax Policy and the US Economy: Enhancements to Our Modeling Framework The 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

On Thursday, April 10th, the Tax Foundation, University of North Carolina Tax Center, and Massachusetts Institute of Technology Sloan School of Management are hosting a joint conference to discuss New Directions in Tax Policy: Budgetary and Other Challenges of an Increasingly Complex Tax Code. This timely conference will provide members of Congress, the business community,

Making the Tax Cuts and Jobs Act (TCJA) Permanent: Analysis Skip to content Table of Contents Key Findings Permanently extending the expiring individual, estate, and business 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

LIFO Tax Treatment: Role of LIFO in the Tax Code | Tax Foundation Skip to content Table of Contents Key Findings Last-in, first-out (LIFO) and first-in, first-out (FIFO) are two methods of inventory accounting used for both financial accounting and taxA tax is a mandatory payment or charge collected by local, state, and national governments

Oregon Estate Tax Reform | Tax Foundation Skip to content Home • Blog • Proposed Estate Tax Changes in Oregon: A Long-Overdue Reform? Benjamin Franklin famously said that nothing is certain except death and taxes. Death taxes, however, are often avoidable—at least when it comes to state-level estate taxes. The simplest way to avoid them