A Journey Through Germany’s Tax Laws
Get ready to hit the autobahn and explore the world of German taxes! We’ll navigate the complexities of Germany’s tax structure.
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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 tax in line with a directive unanimously agreed to at the end of 2022.
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Net Operating Loss Carryforward and Carryback Provisions in Europe, 2024
Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
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Why We’re Closely Watching Moore v. U.S.
The Moore case could have important impacts on tax policy.
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How Did the Tax Cuts and Jobs Act Change Cost Recovery?
As lawmakers consider which policies to prioritize in the upcoming tax policy debates, better cost recovery for all investment should be top of mind.
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Trade Tax Rates in Germany
Varying local trade tax rates impact business investment and local government revenue across Germany’s municipalities.
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So-Called Strategic Tariffs Are Still Tariffs—and Still Protectionist
Calling the latest round of tariffs “strategic” does not change the underlying reality: these policies are just another form of protectionism, and therefore, subject to all the same economic problems.
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Tax Reform Offsets Shouldn’t Offset Economic Growth
Pro-growth tax reform that does not add to the deficit will require tough choices, but whether to raise the corporate tax rate is not one of them. If lawmakers want to craft fiscally responsible and pro-growth tax reform, a higher corporate tax rate simply does not fit into the puzzle.
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Gross Receipts Taxes by State, 2024
Gross receipts taxes impose costs on consumers, workers, and shareholders alike. Shifting from these economically damaging taxes can thus be a part of states’ plans for improving their tax codes in an increasingly competitive tax landscape.
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The European Election and Tax Policy: Mapping Tax Policy Visions across European Political Groups
On Europe Day, our experts explore how the decisions made in the upcoming elections will shape the trajectory of the continent for years to come.
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Options for Navigating the 2025 Tax Cuts and Jobs Act Expirations
Policymakers should have two priorities in the upcoming economic policy debates: a larger economy and fiscal responsibility. Principled, pro-growth tax policy can help accomplish both.
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Expiring TCJA Tax Provisions in 2026 Would Produce Substantial Tax Hike across the US
At the end of 2025, the individual tax provisions in the Tax Cuts and Jobs Act (TCJA) expire all at once. Without congressional action, most taxpayers will see a notable tax increase relative to current policy in 2026.
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Digital Services Taxes in Europe, 2024
About half of all European OECD countries have either announced, proposed, or implemented a DST. Because these taxes mainly impact U.S. companies and are thus perceived as discriminatory, the United States responded to the policies with retaliatory tariff threats, urging countries to abandon unilateral measures.
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Georgia Implements Structurally Sound Tax Changes
Two bills in Georgia will lower the flat individual income tax rate and align the corporate income tax rate with the individual income tax rate.
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Digital Taxation around the World
The outcome of the digital tax debate will likely shape domestic and international taxation for decades to come. Designing these policies based on sound principles will be essential in ensuring they can withstand challenges arising in the rapidly changing economic and technological environment of the 21st century.
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Throwback and Throwout Rules by State, 2024
States have generally tried to encourage capital investment. Throwback and throwout rules are an unfortunate example of penalizing it.
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Why Are the Individual Tax Cuts Expiring?
The TCJA improved the U.S. tax code, but the meandering voyage of its passing and the compromises made to get it into law show the challenges of the legislative process.
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Taxocracy Tales with Scott Hodge
All taxes tell a story, and today we’ll explore how taxes influenced Bob Dylan’s decision to sell his music catalog, how the “chicken tax” reshaped the auto industry, and how the historic “tax on air and light” had profound effects on architecture and living conditions.
How to Improve the Base Erosion and Anti-Abuse Tax
BEAT is intended to address a legitimate problem, and there are virtues to BEAT’s overall strategic approach; however, its execution leaves room for improvement.
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Estate, Inheritance, and Gift Taxes in Europe, 2024
As tempting as inheritance, estate, and gift taxes might look—especially when the OECD notes them as a way to reduce wealth inequality—their limited capacity to collect revenue and their negative impact on entrepreneurial activity, saving, and work should make policymakers consider their repeal instead of boosting them.
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