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Business Taxes Archive

Business Tax Lessons from Down Under

TweetShareSharePin0 Shares This week the Australian government released its latest budget proposal and two policies that stand out in its fiscal response to the pandemic should be helpful as the economic engine of the country turns back on. The first is full expensing for some investments and the second is the introduction of a loss

Dividend Tax Rates in Europe

TweetShareSharePin0 Shares Many countries’ personal income tax systems tax various sources of individual income—including investment income such as dividends and capital gains. Today’s map shows how dividend income is taxed across European OECD countries. A dividend is a payment made to a corporation’s shareholders from corporate after-tax profits. In most countries, such dividend payments are

Biden’s Tax Plan Could Impact Small Businesses

TweetShareSharePin0 Shares Although the Biden administration’s intention may be to target top firms and earners with its new corporate tax proposals, many small businesses could be impacted by what would be unwise policy considering the disproportionate harm done already by the COVID-19 pandemic. Contrary to the image some may hold of corporations, not all are

Tax Burden on Capital Income: International Comparison

TweetShareSharePin0 Shares Key Findings The taxation of capital—at both the individual and the corporate level—is much debated and affects economic growth by lowering the incentives to save and invest. It is useful to compare capital income taxation across countries; this is not trivial. Countries have many different tax rates, exemptions, and special rules. We compute

Treasury State Tax Cuts Limitation Rule Raises New Questions

TweetShareSharePin0 Shares Today, the U.S. Treasury issued an interim final rule on the $350 billion in State and Local Fiscal Recovery Funds provided under the American Rescue Plan Act (ARPA). The proposed rule resolves several important questions but continues to involve the federal government in state finances at an extraordinary level. Most astonishingly, the rule

Details & Analysis of State Digital Tax Proposals

TweetShareSharePin0 Shares Key Findings Digital advertising, social media, and data tax proposals have been introduced in nine states following enactment of Maryland’s digital advertising tax, which has since been postponed a year due to administrative and legal challenges. Motivations for these taxes vary, from misperceptions that there is currently a tax loophole to a belief

Risks and the Potential for Disputes

TweetShareSharePin0 Shares Policymakers often suffer from partial analysis. They look at a problem and provide a solution they think would address the initial challenge. But what is often ignored is the response to the solution. People are creative, and they can often see opportunities to react when governments design policies. Recent analysis by Texas A&M

American Families Plan: Details and Analysis

TweetShareSharePin0 Shares The Biden administration’s proposed American Families Plan (AFP) would partially pay for about $1.8 trillion in new federal spending on education and family programs with about $661 billion in additional taxes on higher-income individuals and pass-through businesses like partnerships, sole proprietorships, and S corporations. The tax system would become more progressive than under

The State Tax Costs of Doing Business

TweetShareSharePin0 Shares Note: A landmark comparison of corporate tax costs in all 50 states, Location Matters calculates and analyzes the tax burdens of eight model firms: a corporate headquarters, a research and development facility, a technology center, a data center, a shared services center, a distribution center, a capital-intensive manufacturer, and a labor-intensive manufacturer. Each
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