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Austria Budget Comes with Tax Cuts, Carbon Levies

TweetShareSharePin0 Shares The 2022 Austrian budget proposal advances the tax reform plan agreed to by 2020’s coalition government formed by the Austrian People’s Party and the Greens. While Europe is registering record spikes in energy costs, Austria is pushing ahead with an agenda for carbon emissions reduction with a phased-in carbon levy. At the same

FAWBU and Dispute Resolution Redux – Part 2

TweetShareSharePin0 Shares In Part 1 of this posting series, I proposed a 12-step program for getting the IRS to finally embrace its dual mission of collecting revenue and administering various social benefit programs.  There is one more step that must be addressed for the IRS to effect cultural change:  the development of a dispute resolution

Alternative Minimum Tax, Tax on Unrealized Capital Gains

TweetShareSharePin0 Shares Tax reform should simplify the tax code. Instead, Congress is debating new ways to raise revenue that would make the tax code more complex and more difficult to administer. The new proposals—imposing an alternative minimum tax on corporate book income, applying an excise tax on stock buybacks, and, at one point this week,

Fixing Tax Treatment of Capital Investments

TweetShareSharePin0 Shares The breakdown of supply chains both domestically and worldwide currently dominates headlines. One strong explanation of supply chain failures is the dramatic increase in federal spending throughout the pandemic—raising aggregate demand—combined with the COVID 19-era shift of consumption from services to physical goods. That, coupled with preexisting issues that limit the ability of

What’s Next for Tax Competition?

TweetShareSharePin0 Shares The recent agreement on a global minimum tax and other changes to tax rules around the world have called into question the future of tax competition. It is difficult to anticipate how tax competition will ultimately be impacted by these changes, although I seriously doubt that the usefulness of Tax Foundation’s International Tax
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