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2027 Tax Foundation Europe Conference
Join us for Tax Foundation Europe’s 2027 Conference, where we will bring together leaders from the international tax community to discuss major tax topics, hear from top academics on new research, and more.
Tax Foundation 税制研究 · Published 10/27/2026, 22:55Spain’s Tax Competitiveness Has Declined Since 2018
Under Spain’s current Social Democratic government, the country has fallen from 27th to 35th (out of 38 OECD countries) in the International Tax Competitiveness Index.
Tax Foundation 税制研究 · Published 10/26/2026, 22:56In Wyoming, Are Two Homestead Exemptions Enough?
No one enjoys paying taxes, but the property tax serves an important purpose, and Wyoming has already implemented significant property tax relief. Proposition 1 would undercut local finances to a degree that would likely force reliance on w
Tax Foundation 税制研究 · Published 10/23/2026, 04:56Options to Reform the Tax Treatment of Exempt Hospitals
Nearly half of all hospitals are exempt from paying US corporate income taxes. As healthcare spending rises, lawmakers have questioned whether hospitals are providing as much in community benefits as they derive from tax exemptions.
Tax Foundation 税制研究 · Published 10/23/2026, 00:58Expensing Concentrates the Corporate Tax Burden on Economic Profits
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 does.
Tax Foundation 税制研究 · Published 10/22/2026, 01:292026 Economics Nobel Laureate Robert Hall Helped Lay Foundation for Pro-Growth Tax Reform
Hall’s research helped economists understand how taxes distort investment decisions, while his work with Rabushka shows how to minimize those distortions. Although the US remains far from a pure consumption tax, Hall’s work informs efforts
Tax Foundation 税制研究 · Published 10/22/2026, 01:01International Tax Competitiveness Index 2026
While there are many factors that affect a country's economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue f
Tax Foundation 税制研究 · Published 10/19/2026, 12:05Rental Cars Shouldn’t Face Another Layer of Tax
Imposing sales taxes on rental car companies’ fleet purchases, in addition to the sales and rental car excise taxes levied when those cars are rented, yields double taxation and causes harmful tax pyramiding.
Tax Foundation 税制研究 · Published 10/12/2026, 23:27Combined State and Federal Corporate Income Tax Rates in 2026
Corporations in the United States pay federal corporate income taxes levied at a 21 percent rate. Forty-four states and DC also levy taxes on corporate income, with top marginal rates ranging from 2.5 percent in North Carolina to 11.5 perce
Tax Foundation 税制研究 · Published 10/10/2026, 00:41A Small Value-Added Tax Could Pay for Tariff Repeal
Rather than continuing the Trump administration’s tariff policy, policymakers should explore new solutions that can raise sustainable revenue with fewer distortions, like replacing the tariffs with a value-added tax.
Tax Foundation 税制研究 · Published 10/08/2026, 01:17Real Property Taxes in Europe, 2026
High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.
Tax Foundation 税制研究 · Published 10/05/2026, 16:55Federal Surcharge Drives Another Increase in Wireless Taxes and Fees in 2026
Applying the sales tax, a traditional broad-based consumption tax, is perfectly appropriate, but excessive targeted taxation of wireless services lacks the traditional justifications—a user-pays system or the internalization of social costs
Tax Foundation 税制研究 · Published 09/29/2026, 05:34The Hidden Tariff Burden of Related-Party Trade
Studies have repeatedly shown that US businesses and consumers are bearing a disproportionate share of the tariff burden.
Tax Foundation 税制研究 · Published 09/29/2026, 04:39
