The proposed GROWTH Act would make the tax treatment of investment funds more consistent and improve the tax treatment of ...

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 ...

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, ...

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 ...

Most research to date finds that US importers have borne between 90 and 100 percent of the tariffs. A new paper finds that foreign exporters absorbed 47 percent of the tariff burden, passing on a ...

Rising federal government debt and deficits mean that policymakers may increasingly turn to the tax code for additional revenue. Tax Foundation’s new resource, Options for Reforming America’s Tax Code ...