Poland’s Restrictive Tax Loss Provisions Impede Investment and Innovation, Worsening Business Environment
Poland maintains one of Europe’s most stringent approaches to corporate tax loss utilization, a policy framework that research and administrative tax data suggest is stifling investment, penalizing risk-taking, and hindering…
States Apply a Variety of Tax Treatments to Electric Vehicles
As of July 2026, a comprehensive review of state-level policies reveals a highly varied landscape of tax treatments and incentives for electric vehicles (EVs) and plug-in hybrid electric vehicles (PHEVs)…
Addressing the Looming Fiscal Crisis: Examining Tax Reform Proposals for Social Security and National Debt
The United States faces a critical juncture as public debt escalates, now standing at a substantial 101 percent of Gross Domestic Product (GDP), a figure underscored by analyses from the…
Understanding the Dual Pillars of Taxation: Rates and Bases, and Their Profound Economic Impact
When citizens and policymakers alike delve into the complexities of a nation’s fiscal architecture, the discussion often gravitates towards a single, seemingly straightforward metric: the tax rate. While undoubtedly a…
Vehicle Miles Traveled Taxes: A Path to Sustainable Infrastructure Funding Balancing Fiscal Needs with Driver Privacy Concerns
Vehicle miles traveled (VMT) taxes have emerged as a prominent consideration for governments at all levels grappling with the escalating challenge of funding road infrastructure. While the concept offers a…
Prioritizing Investment: Tax Foundation Report Identifies Key Reforms for U.S. Economic Growth
The Tax Foundation’s newly released book, Options for Reforming America’s Tax Code 3.0, offers a comprehensive analysis of 86 potential modifications to the U.S. tax framework, modeling their profound economic,…
Global Capital Cost Recovery Sees Critical Rebound in 2025 Amidst Persistent Economic Uncertainty
The global economic landscape continues to be shaped by a confluence of challenging factors, including persistent geopolitical tensions, recurrent supply chain disruptions, escalating interest rates, and a slowdown in economic…
Global R&D Tax Subsidies Show Wide Disparities, Highlighting Divergent National Innovation Strategies
The implied tax subsidy rates for large profitable firms exhibit substantial variance across nations providing notable research and development (R&D) relief, ranging from a modest 1 percent in Denmark to…
Digital Services Taxes: Unpacking the Pyramiding Effect and Its Threat to Global Digital Commerce
The digital economy, a marvel of modern connectivity, allows a small B&B in the south of France to reach a traveler across the globe, or an artisanal ceramicist to sell…
EU’s New Public Country-by-Country Tax Reporting Requirements Spark Concern Over Data Integrity and Potential Misinterpretation
A recent Wall Street Journal article has brought to light significant concerns regarding the European Union’s new country-by-country (CbC) tax reporting requirements, warning of impending confusion as these disclosures become…

















