The European Union’s Revised Tobacco Excise Directive: A Test of National Sovereignty and Public Health Strategy

The European Union’s proposed revision of the Tobacco Excise Directive (TED) has ignited a significant debate across Brussels and national capitals, raising fundamental questions about the delicate balance between EU…

The Bit Tax and AI: A Cautionary Tale for Policymakers in the Age of Artificial Intelligence

As U.S. investment in artificial intelligence (AI) accelerates at an unprecedented pace, so too have a growing number of proposals to uniquely tax AI technologies and the burgeoning industry surrounding…

Europe Braces for Significant Alcohol Tax Reforms by 2026: A Shift Towards Alcohol Content-Based Levies

The European alcohol industry and consumers are anticipating substantial shifts in excise taxation as early as 2026, driven by a growing consensus among policymakers to modernize outdated systems. The core…

Options for Reforming America’s Tax Code 3.0: A Policymaker’s Guide to Tax Reform Trade-Offs

The Tax Foundation has unveiled a critical new resource, Options for Reforming America’s Tax Code 3.0: A Policymaker’s Guide to Tax Reform Trade-Offs, providing an exhaustive analysis of 86 potential…

The Enduring Legacy of the “Better Way” Tax Plan: A Decade of Impact and the Road Ahead for U.S. Tax Reform

Ten years ago, a pivotal moment in American fiscal policy unfolded with the release of the “Better Way” Tax Plan, a comprehensive blueprint spearheaded by then-Speaker Paul Ryan and Ways…

Untangling the Labor Share Debate: Why Headlines Misrepresent Capital’s Slice of the Economic Pie

A prevailing narrative in economic discourse and media headlines suggests that capital is steadily capturing an ever-increasing portion of the U.S. economic pie, at the expense of labor. This widely…

Digital Assets Go Mainstream: US House Ways and Means Committee Proposes Landmark Tax Reforms to Navigate a Maturing Market

Investment in digital assets, long thought of as a niche interest reserved for enthusiasts, has unequivocally broken into the mainstream, prompting a critical re-evaluation of the United States’ approach to…

Europe’s Windfall Tax Saga: A Complex Response to Energy Crises and Economic Shifts

As the European Union’s economy navigates the tumultuous aftermath of the energy price shock triggered by Russia’s full-scale invasion of Ukraine, renewed geopolitical tensions in the Middle East have once…

The Expanding Mandate for Personal Finance Education in U.S. Schools Faces a Critical Omission: Comprehensive Tax Literacy.

As the new academic year commences across the United States, parents and students are adjusting to evolving educational landscapes, notably marked by a significant shift in curriculum priorities. Personal finance…

The Destination-Based Cash Flow Tax Remains a Strong Option for US Business Tax Reform

The Tax Foundation’s comprehensive analysis indicates that adopting a Destination-Based Cash Flow Tax (DBCFT) could yield a long-term Gross Domestic Product (GDP) increase of 1.4 percent. Beyond stimulating economic activity,…