The Rental Housing Investment Act (RHIA) would remove much of that tax penalty by allowing developers of new rental housing ...

The reforms in the Options Guide outlined above demonstrate that lawmakers can instead pursue a simpler tax code with fewer burdens on both taxpayers and the IRS.

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 ...

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

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

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 ...

Encouraging investment in the United States has been a goal of the past several presidential administrations. The Obama administration’s stimulus plan (the American Recovery and Reinvestment Act); the ...

Fuel taxes continue to be a central policy consideration for European countries amid supply chain disruptions related to the Russo-Ukraine war, increased emphasis on environmental policy, and ...