As scrutiny over data center investment and AI rises, some commentators are concerned about how expensing interacts with these ongoing investments. Most of these concerns misunderstand what expensing ...

Florida has long maintained one of the nation’s most competitive state tax codes, but a fundamental change proposed by ...

The 2026 Spanish Regional Tax Competitiveness Index compares regions that have embraced tax reform and those who lag behind.

Federal debt and interest on the debt are near record levels. A statutory fiscal commission is the most viable option to ...

Imposing sales taxes on rental car companies' fleet purchases yields double taxation and causes harmful tax pyramiding.

Corporations in the United States pay federal corporate income taxes levied at a 21 percent rate. Forty-four states and DC ...

Rather than continuing the Trump administration’s tariff policy, policymakers should explore new solutions that can raise ...

Wireless services are often the sole means of communication and connectivity for Americans, especially younger people and low-income households, yet government taxes and fees continue to rise. In 2026 ...

Oral nicotine pouches have rapidly become a popular option for consumers who want nicotine without the harmful combustion and chemicals of traditional cigarettes. As these alternative nicotine ...

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 ...

Note: (a) Control states where effective rate data is unavailable. Products may be subject to ad valorem markups and excise taxes. (b) Different rates also applicable according to alcohol content, ...

When Mark Zuckerberg purchased a Florida mansion in February ahead of a planned relocation, many assumed that the move would come too late to avoid the California billionaire wealth tax, should it be ...