taxfoundation.org·há 4 dias

Good Tax Reform Starts with Good Process

In June, the Dominican Republic rushed through a package of tax legislation in seven days. International examples demonstrate that consultation, transparency, and clarity are key factors for successfu

taxfoundation.org·há 5 dias

From Temporary to Permanent Full Expensing: Strengthening Canada’s Investment Climate

If Canada doesn’t make these provisions permanent, it will drop to 12th place in the capital cost recovery ranking once provisions expire in 2034.

taxfoundation.org·há 13 dias

Why Wealth Taxes Always Fail

Though they are often framed as affecting only the richest households, the economic effects of wealth taxes extend much further by reducing capital formation, discouraging entrepreneurship, curtailing

taxfoundation.org·há 14 dias

Wealth Taxes in Europe, 2026

Wealth taxes not only collect little revenue and create legal uncertainty, but an OECD report argues that they can also disincentivize entrepreneurship, harming innovation and long-term growth.

taxfoundation.org·há 19 dias

Does the EU Tax Omnibus’ R&D Expensing Proposal Make the EU More Competitive?

The EU Tax Omnibus proposal would create an EU-wide minimum standard for full expensing, but it confines that standard to qualifying tangible assets used in research and development (R&D) rather

taxfoundation.org·há 22 dias

Capital Cost Recovery across the OECD, 2026 Update

The ongoing economic uncertainty from global geopolitical threats, supply chain disruptions, rising interest rates, and lagging economic growth in many developed countries have highlighted the importa

taxfoundation.org·há 26 dias

A Competitive Corporate Tax Code is Key to Sustaining Strong Economic Growth

The 12-year history of Tax Foundation’s ITCI shows that tax policy is constantly in flux around the world and that tax policy design choices matter for economic growth.

taxfoundation.org·há cerca de 1 mês

How Withholding Taxes Affect Cross-Border Investment in Europe

Because withholding taxes can create double taxation and administrative friction even where foreign tax credits are available, the European Commission’s 2026 Tax Omnibus proposal to eliminate them on

Oecd