The Escalating Burden: Federal Healthcare Spending and Tax Preferences Drive America’s Unsustainable Fiscal Trajectory

The United States federal government finds itself on an alarming fiscal trajectory, with its financial health increasingly undermined by a persistent pattern of burgeoning healthcare subsidies and expansive tax preferences.…

The Corporate Tax Conundrum: Can Base Reforms Justify an 80 Percent Rate?

A forthcoming Tax Law Review article, "Taxation and Deglobalization," by prominent legal scholar Reuven Avi-Yonah, has ignited a fervent debate within economic and legal circles by proposing a radical shift…

The United States’ Strategic Use of Tax Policy: An Analysis of Section 899 and Geoeconomic Leverage

The recent legislative saga surrounding Section 899, often dubbed the "retaliatory tax," offers a compelling case study in the evolving landscape of geoeconomic statecraft, demonstrating how tax policy can be…

State-Level Discrepancies in Barrel Measurements Create Economic Headaches and Constitutional Questions

The seemingly straightforward question of "how many gallons are in a barrel?" unravels into a complex and costly puzzle for businesses operating across the United States. While federal regulations provide…

Canada Solidifies Economic Competitiveness with Permanent Full Expensing for Key Business Investments

Ottawa, ON – In a significant move to bolster its economic landscape and solidify its position as a leading investment destination, Canada’s Minister of Finance and National Revenue, François-Philippe Champagne,…

Tax Foundation Report Scrutinizes Economic and Fiscal Implications of Extending Key ‘One Big Beautiful Bill Act’ Tax Deductions

The Tax Foundation, a prominent non-partisan tax policy research organization, has released its latest comprehensive analysis, Options for Reforming America’s Tax Code 3.0: A Policymaker’s Guide to Tax Reform Trade-Offs.…

States Grapple with Taxation of Oral Nicotine Pouches Amid Public Health and Revenue Trade-offs

Oral nicotine pouches have rapidly emerged as a significant disruptor in the nicotine market, offering consumers an alternative to the well-documented harms associated with combustible cigarettes. These innovative products, often…

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…