Applying the sales tax, a traditional broad-based consumption tax, is perfectly appropriate, but excessive targeted taxation ...

Studies have repeatedly shown that US businesses and consumers are bearing a disproportionate share of the tariff burden.

Americans will spend 6.9 billion hours complying with IRS tax filing and reporting requirements in 2026, costing about $387 ...

The European Union’s revised Tobacco Excise Directive (TED) is the latest proposal from Brussels that raises questions about ...

Barrel tax complexity: six states define barrels of oil or beer at non-standard volumes, adding compliance costs for ...

Beer Taxes by State, 2026 In the United States, taxes are the single most expensive ingredient in beer. The tax burden accounts for more of the final price of beer than labor and materials ...

Expensing for capital investment is not a special tax break. Expensing aligns the timing of tax deductions with the timing of actual capital expenditures so that the tax code does not discourage ...

The motivations for excise taxes on beer are straightforward. Governments tax beer and other alcohol both to discourage people from consuming alcohol and to generate revenues from a broadly consumed, ...

June 20, 2019 July 24, 2023 6 min readBy: Elke Asen With this Modified Nexus Approach, the German manufacturing company could only take full advantage of the lower Luxembourg tax rate on IP if its R&D ...

Privacy concerns are a primary driver of opposition to vehicle miles traveled (VMT) tax systems, but VMT taxes do not need to invade drivers’ privacy to efficiently ...

Many state and local governments impose ad valorem property taxes on tangible personal property (TPP) in addition to property taxes applied to land and structures. Tangible personal property taxes are ...