Business Consumption Taxes

Is Trump Supporting a Border Adjustment for the Wrong Reason?

Understanding the House GOP’s Border Adjustment

What is a border adjustment? What are the mechanics of how a border adjustment works, how would one affect U.S. businesses, and what are some pros and cons of enacting one?

From the Tax Foundation Archives: The Pros and Cons of a Value Added Tax (VAT)

Gross Receipts Taxes: Theory and Recent Evidence

New D.C. Bag Charge is a Tax, Not a Fee

Attention Pittsburgh: New Alcohol Tax May Hit Iron City

Florida Governor Kills New Rental Car Excise Tax

Rental Car Companies: A Tax Magnet?

More Battles over Tax Burdens

Consumption Tax: An Idea Whose Time is Coming?

A Value-Added Tax for the United States?