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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, 01:01
