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While there are many factors that affect a country's economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can pro...
This fall, voters across the country will consider a host of ballot measures that could reshape the fairness and adequacy of their states’ tax systems. Here’s some of what we’re fo...
With Election Day less than 2 months away, some of the most consequential state tax policy fights this fall are happening at the ballot box. ITEP is tracking major tax measures acr...
Sebastian Dyrda (Toronto, Dept. Econ.), Guangbin Hong (Michigan State, Dept. Econ.), Muhammad Ali Sajid (Toronto, Dept. Econ.) & Joseph B. Steinberg (Toronto, Dept. Econ.), Glo...
As energy prices have declined, European countries have switched the focus of their windfall profits taxes—a one-time tax levied on a company or industry when economic conditions r...
The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while rais...
Leonard Seabrooke (Copenhagen Bus. Sch.) & Saila Stausholm (Copenhagen Bus. Sch.), How TaxTech Rewires Global Wealth Chains, Fin. & Soc’y (forthcoming 2026): Technological...
TurboTax maker Intuit reported nearly $6 billion in U.S. profits in 2025 and paid no federal income tax. Instead, the company received a refund, thanks in part to new tax breaks fr...
My View on … Tax Richard J Murphy October 2026 ____________________ This post is part of an ongoing series in which I set out my Read the full article...
Meta is claiming the research tax credit – a tax break meant to encourage innovation and experimentation – to pay for the equipment it uses in data centers to power its AI activiti...
As EU members face fiscal austerity under the revised Stability and Growth Pact, Ireland finds itself an outlier. In early October, Ireland’s government proposed a budget rife with...
Corporations in the United States pay federal corporate income taxes levied at a 21 percent rate. Forty-four states and D.C. also levy taxes on corporate income, with top marginal...
The projected U.S. tax rates give tax professionals an early look at potential adjustments that could affect their 2027 tax planning for their clients.
The most notable tax law developments of the past month
Anmol Bhandari and Ellen McGrattan (Minnesota) have a new NBER working paper, “Foreign Tax Advantages after the U.S. Tax Reform of 2017” (September 2026). Here is the abstract: We...
Compliance drift; adoption tax credit; distort the P&L statement; and other highlights from our favorite tax bloggers.
Lucía Contreras, Felix Hugger & Tom Zawisza, MNE Responses to the Global Minimum Tax, OECD Tax’n Working Papers No. 77 (2026): The Global Minimum Tax (GMT), implemented in 2024...
The Internal Revenue Service is closely examining the tax strategies used by some exchange-traded funds, according to a recent notice and revenue ruling.
Bloomberg (James Matheson), Tax Group Calls Economic Substance Doctrine a ‘Dangerous Tool Courts must first determine the economic substance doctrine’s relevance to a transaction b...
While economic levers like sanctions and tariffs have long been recognized as geoeconomic tools, tax policies have rarely been considered a part of this toolkit.
In July, Treasury officials warned that they were scrutinizing a burgeoning category of tax-aware investment strategies. At the time, Treasury stopped short of issuing guidance. We...
The 2026 Spanish Regional Tax Competitiveness Index allows policymakers and taxpayers to evaluate and measure how their regions’ tax systems compare.
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