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    <title>#1 Tax Blog | Tax Policy Blog | Tax Foundation</title>
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    <link>https://taxfoundation.org/blog/</link>
    <description>Principled Research. Insightful Analysis. Engaged Experts.</description>
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	<title>#1 Tax Blog | Tax Policy Blog | Tax Foundation</title>
	<link>https://taxfoundation.org/blog/</link>
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        <item>
      <title>The 2026 Ballot Measures Shaping State Taxes</title>
      <link>https://taxfoundation.org/podcast/all/election-podcast-2026-ballot-measures-shaping-state-taxes/</link>
      <dc:creator><![CDATA[Janelle Fritts, Erica York, Kyle Hulehan, Dan Carvajal]]></dc:creator>
      <pubDate>October 7, 2026 19:27:19 +0000</pubDate>
      		<category><![CDATA[Ballot Initiatives]]></category>
		<category><![CDATA[State Tax Trends]]></category>
		<category><![CDATA[Wealth Taxes]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=podcast&#038;p=200564</guid>

            <description><![CDATA[What happens when voters decide tax policy directly? This November, roughly 40 tax measures are on the ballot across 17 states. Some states want higher taxes on top earners, others want to write low rates into their constitutions, and Missouri voters will decide whether to start a fund that could one day replace every state tax.]]></description>
      
      
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        <item>
      <title>A Small Value-Added Tax Could Pay for Tariff Repeal</title>
      <link>https://taxfoundation.org/blog/repeal-trump-tariffs-vat-consumption-taxes/</link>
      <dc:creator><![CDATA[Erica York]]></dc:creator>
      <pubDate>October 7, 2026 17:17:42 +0000</pubDate>
      		<category><![CDATA[Capital Investment]]></category>
		<category><![CDATA[Debt]]></category>
		<category><![CDATA[Debt and Interest Rates]]></category>
		<category><![CDATA[Donald Trump]]></category>
		<category><![CDATA[Federal Budget and Spending]]></category>
		<category><![CDATA[Options for Reforming America’s Tax Code]]></category>
		<category><![CDATA[Revenue Stability]]></category>
		<category><![CDATA[Sources of Government Revenue]]></category>
		<category><![CDATA[Tax Pyramiding]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200566</guid>

            <description><![CDATA[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.]]></description>
      
      
          </item>
        <item>
      <title>Real Property Taxes in Europe, 2026</title>
      <link>https://taxfoundation.org/data/all/eu/real-property-taxes-europe/</link>
      <dc:creator><![CDATA[Alex Mengden]]></dc:creator>
      <pubDate>October 5, 2026 08:55:07 +0000</pubDate>
            <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-data&#038;p=177584</guid>

            <description><![CDATA[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.]]></description>
      
      
          </item>
        <item>
      <title>Colorado’s Election Day Choice on Income Taxes</title>
      <link>https://taxfoundation.org/blog/colorado-income-tax-amendment-87-proposition-136/</link>
      <dc:creator><![CDATA[Jared Walczak]]></dc:creator>
      <pubDate>October 2, 2026 16:36:25 +0000</pubDate>
      		<category><![CDATA[Ballot Initiatives]]></category>
		<category><![CDATA[Entrepreneurship]]></category>
		<category><![CDATA[Flat Taxes]]></category>
		<category><![CDATA[Marginal Income Tax Rates]]></category>
		<category><![CDATA[Marriage Penalty]]></category>
		<category><![CDATA[Migration]]></category>
		<category><![CDATA[Millionaires and High Income Earners]]></category>
		<category><![CDATA[Pass-Through Businesses]]></category>
		<category><![CDATA[State Tax Trends]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200423</guid>

            <description><![CDATA[On Election Day, Coloradans will get to decide on two competing measures on income taxes: an initiated statute that would cap income taxes at the current 4.4 percent rate; and a constitutional amendment that would authorize a graduated-rate individual and corporate income tax, paired with an initiated statute setting new rates, with a top rate of 8.4 percent.]]></description>
      
      
          </item>
        <item>
      <title>Inflation Costs New Jerseyans More than a Rebate Check</title>
      <link>https://taxfoundation.org/oped/new-jersey-rebate-property-tax-inflation/</link>
      <dc:creator><![CDATA[Janelle Fritts]]></dc:creator>
      <pubDate>September 30, 2026 16:13:49 +0000</pubDate>
      		<category><![CDATA[Inflation]]></category>
		<category><![CDATA[Inflation-Indexing]]></category>
		<category><![CDATA[State and Local Tax Collections]]></category>
		<category><![CDATA[Tax Rebates]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=oped&#038;p=200420</guid>

            <description><![CDATA[Missing out on a tax rebate check is certainly disheartening, but New Jersey wallets are getting actively drained by an even bigger problem in the tax code: the state’s graduated-rate income tax thresholds don’t change with inflation, either.]]></description>
      
      
          </item>
        <item>
      <title>2026 Spanish Regional Tax Competitiveness Index</title>
      <link>https://taxfoundation.org/research/all/global/2026-spanish-regional-tax-competitiveness-index/</link>
      <dc:creator><![CDATA[Cristina Enache]]></dc:creator>
      <pubDate>September 30, 2026 05:00:52 +0000</pubDate>
      		<category><![CDATA[Inflation]]></category>
		<category><![CDATA[Inflation-Indexing]]></category>
		<category><![CDATA[Wealth Taxes]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-research&#038;p=200356</guid>

            <description><![CDATA[The 2026 Spanish Regional Tax Competitiveness Index allows policymakers and taxpayers to evaluate and measure how their regions’ tax systems compare.]]></description>
      
      
          </item>
        <item>
      <title>Why Expensing New Rental Housing Is One of the Best Ways to Tackle the Housing Supply Problem</title>
      <link>https://taxfoundation.org/blog/why-expensing-new-rental-housing-best-ways-to-tackle-the-housing-supply/</link>
      <dc:creator><![CDATA[Richard DiSalvo]]></dc:creator>
      <pubDate>September 29, 2026 21:01:35 +0000</pubDate>
      		<category><![CDATA[100 Percent Bonus Depreciation (Full Expensing)]]></category>
		<category><![CDATA[Capital Investment]]></category>
		<category><![CDATA[Housing Affordability]]></category>
		<category><![CDATA[Neutral Cost Recovery]]></category>
		<category><![CDATA[Options for Reforming America’s Tax Code]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200402</guid>

            <description><![CDATA[The Rental Housing Investment Act (RHIA) would remove much of that tax penalty by allowing developers of new rental housing to immediately deduct up to $150,000 of cost per unit.]]></description>
      
      
          </item>
        <item>
      <title>Top Five Options Guide Reforms to Simplify the Tax Code</title>
      <link>https://taxfoundation.org/blog/top-five-options-guide-reforms-to-simplify-the-tax-code/</link>
      <dc:creator><![CDATA[Andrew Lautz]]></dc:creator>
      <pubDate>September 29, 2026 20:00:36 +0000</pubDate>
      		<category><![CDATA[100 Percent Bonus Depreciation (Full Expensing)]]></category>
		<category><![CDATA[Child Tax Credit (CTC)]]></category>
		<category><![CDATA[Earned Income Tax Credit (EITC)]]></category>
		<category><![CDATA[Inflation Reduction Act (IRA)]]></category>
		<category><![CDATA[Options for Reforming America’s Tax Code]]></category>
		<category><![CDATA[Tax Cuts and Jobs Act (TCJA)]]></category>
		<category><![CDATA[Universal Savings Accounts]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200357</guid>

            <description><![CDATA[Congress has passed some major simplifying reforms in recent years, but the tax code has still grown more complex over the past few decades. New carveouts, savings vehicles, and targeted tax increases would complicate it further.]]></description>
      
      
          </item>
        <item>
      <title>Proposal to Adjust Tax Treatment of Mutual Funds Improves Neutrality in the Tax Code</title>
      <link>https://taxfoundation.org/blog/proposal-tax-treatment-of-mutual-funds-improves-neutrality-in-the-tax-code/</link>
      <dc:creator><![CDATA[Garrett Watson]]></dc:creator>
      <pubDate>September 29, 2026 15:48:39 +0000</pubDate>
      		<category><![CDATA[Taxing Savers and Investors]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200342</guid>

            <description><![CDATA[The proposed GROWTH Act would make the tax treatment of investment funds more consistent and improve the tax treatment of saving in the US by allowing investors to defer tax on qualifying reinvested capital gains distributions until they sell their fund shares.]]></description>
      
      
          </item>
        <item>
      <title>Federal Surcharge Drives Another Increase in Wireless Taxes and Fees in 2026</title>
      <link>https://taxfoundation.org/data/all/state/wireless-taxes-cell-phone-tax-rates-by-state-2026/</link>
      <dc:creator><![CDATA[Scott Mackey, Adam Hoffer]]></dc:creator>
      <pubDate>September 28, 2026 21:34:36 +0000</pubDate>
            <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-data&#038;p=200310</guid>

            <description><![CDATA[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—for excise taxation, raising consumer costs and discouraging investment.]]></description>
      
      
          </item>
        <item>
      <title>The Hidden Tariff Burden of Related-Party Trade</title>
      <link>https://taxfoundation.org/blog/hidden-tariff-burden-tariff-incidence/</link>
      <dc:creator><![CDATA[Emily Kraschel, Alex Durante]]></dc:creator>
      <pubDate>September 28, 2026 20:39:04 +0000</pubDate>
            <guid isPermaLink="false">https://taxfoundation.org/?p=200329</guid>

            <description><![CDATA[Studies have repeatedly shown that US businesses and consumers are bearing a disproportionate share of the tariff burden.]]></description>
      
      
          </item>
        <item>
      <title>California&#8217;s Wealth Tax Explained (And Why It Might Fail)</title>
      <link>https://taxfoundation.org/podcast/all/california-wealth-tax-explained/</link>
      <dc:creator><![CDATA[Jared Walczak, Erica York, Kyle Hulehan, Dan Carvajal]]></dc:creator>
      <pubDate>September 28, 2026 16:09:37 +0000</pubDate>
      		<category><![CDATA[Ballot Initiatives]]></category>
		<category><![CDATA[Wealth Taxes]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=podcast&#038;p=200298</guid>

            <description><![CDATA[California's billionaire tax is on the ballot this November, and it raises more questions than answers. From lost government revenue to legal battles that could drag on for years, what would this first-in-the-nation wealth tax actually do?]]></description>
      
      
          </item>
        <item>
      <title>Tax Complexity Now Costs the US Economy over $544 Billion Annually</title>
      <link>https://taxfoundation.org/data/all/federal/irs-tax-complexity-costs-us-economy-over-544-billion-annually/</link>
      <dc:creator><![CDATA[Alex Muresianu, Guy Cardwell]]></dc:creator>
      <pubDate>September 25, 2026 11:50:51 +0000</pubDate>
      		<category><![CDATA[Cryptocurrency Taxes]]></category>
		<category><![CDATA[Internal Revenue Service (IRS)]]></category>
		<category><![CDATA[One Big Beautiful Bill Act (OBBBA)]]></category>
		<category><![CDATA[Pass-Through Businesses]]></category>
		<category><![CDATA[Tax Filing]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-data&#038;p=200284</guid>

            <description><![CDATA[Americans will spend 6.9 billion hours complying with IRS tax filing and reporting requirements in 2026, costing about $387 billion in lost productivity. Including an additional $157 billion in out-of-pocket costs, complying with the federal tax code will cost Americans more than $544 billion this year, over 1.7 percent of GDP.]]></description>
      
      
          </item>
        <item>
      <title>States’ Nonconformity with Federal Measurements Creates “Barrels” of Compliance Costs</title>
      <link>https://taxfoundation.org/blog/state-barrel-tax-federal-conformity/</link>
      <dc:creator><![CDATA[Jacob Macumber-Rosin]]></dc:creator>
      <pubDate>September 23, 2026 14:32:33 +0000</pubDate>
      		<category><![CDATA[Beer Taxes]]></category>
		<category><![CDATA[State Conformity]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200255</guid>

            <description><![CDATA[Many states levy taxes on liquids on a per-barrel basis. However, some states define a “barrel” differently than the standard measurement. The landscape of unharmonious units creates complexity and compliance costs for businesses that must pay these taxes in multiple states.]]></description>
      
      
          </item>
        <item>
      <title>Tobacco Excise Directive: Trade-Offs for the Harmonization Vision</title>
      <link>https://taxfoundation.org/blog/eu-tobacco-tax-excise-directive-2026/</link>
      <dc:creator><![CDATA[Adam Hoffer]]></dc:creator>
      <pubDate>September 22, 2026 15:03:27 +0000</pubDate>
      		<category><![CDATA[E-Cigarette and Vaping Taxes]]></category>
		<category><![CDATA[EU Tax Proposals]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200077</guid>

            <description><![CDATA[The European Union’s revised Tobacco Excise Directive (TED) is the latest proposal from Brussels that raises questions about the role that the EU plays in relation to the Member States. ]]></description>
      
      
          </item>
        <item>
      <title>Beer Taxes in Europe, 2026</title>
      <link>https://taxfoundation.org/data/all/eu/beer-taxes-europe/</link>
      <dc:creator><![CDATA[Adam Hoffer, Jacob Macumber-Rosin]]></dc:creator>
      <pubDate>September 21, 2026 08:55:48 +0000</pubDate>
      		<category><![CDATA[Beer Taxes]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-data&#038;p=178323</guid>

            <description><![CDATA[With much of the continent celebrating Oktoberfest, it is a great time to examine beer taxes across Europe. Hefty beer taxes increase the price consumers pay for their libations.]]></description>
      
      
          </item>
        <item>
      <title>Three Facts Straightening Out the Debate Over Bonus Depreciation</title>
      <link>https://taxfoundation.org/blog/three-facts-straightening-out-the-debate-over-bonus-depreciation/</link>
      <dc:creator><![CDATA[Garrett Watson, Erica York]]></dc:creator>
      <pubDate>September 17, 2026 16:24:47 +0000</pubDate>
      		<category><![CDATA[100 Percent Bonus Depreciation (Full Expensing)]]></category>
		<category><![CDATA[Artificial Intelligence (AI)]]></category>
		<category><![CDATA[Capital Investment]]></category>
		<category><![CDATA[One Big Beautiful Bill Act (OBBBA)]]></category>
		<category><![CDATA[Research and Development (R&D)]]></category>
		<category><![CDATA[Tax Cuts and Jobs Act (TCJA)]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200124</guid>

            <description><![CDATA[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 marginal investment projects. ]]></description>
      
      
          </item>
        <item>
      <title>The Spiraling Cost of Federal Healthcare Subsidies and Carveouts</title>
      <link>https://taxfoundation.org/research/all/federal/federal-healthcare-spending-budget-cost/</link>
      <dc:creator><![CDATA[William McBride, Guy Cardwell]]></dc:creator>
      <pubDate>September 17, 2026 08:50:44 +0000</pubDate>
      		<category><![CDATA[Affordable Care Act (ACA)]]></category>
		<category><![CDATA[American Rescue Plan Act (ARPA)]]></category>
		<category><![CDATA[Congressional Budget Office (CBO)]]></category>
		<category><![CDATA[Debt]]></category>
		<category><![CDATA[Federal Budget and Spending]]></category>
		<category><![CDATA[Health Care]]></category>
		<category><![CDATA[Inflation Reduction Act (IRA)]]></category>
		<category><![CDATA[Medicare]]></category>
		<category><![CDATA[Tax Expenditures]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-research&#038;p=200100</guid>

            <description><![CDATA[The US federal government faces several fiscal challenges in the coming decades, including the growing burden of federal healthcare programs and tax preferences.]]></description>
      
      
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        <item>
      <title>Options Guide Shows the “No Tax On” Deductions Are Costly and Complex</title>
      <link>https://taxfoundation.org/blog/trump-no-tax-on-deductions-are-costly-and-complex/</link>
      <dc:creator><![CDATA[Andrew Lautz, Garrett Watson]]></dc:creator>
      <pubDate>September 15, 2026 20:25:42 +0000</pubDate>
      		<category><![CDATA[Donald Trump]]></category>
		<category><![CDATA[Federal Budget and Spending]]></category>
		<category><![CDATA[One Big Beautiful Bill Act (OBBBA)]]></category>
		<category><![CDATA[Options for Reforming America’s Tax Code]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200084</guid>

            <description><![CDATA[The “no tax on” deductions show the drawbacks of using narrowly tailored provisions to provide tax relief.]]></description>
      
      
          </item>
        <item>
      <title>Full Expensing to Be Made Permanent in Canada</title>
      <link>https://taxfoundation.org/blog/canada-full-expensing-permanent/</link>
      <dc:creator><![CDATA[Alex Mengden, Cristina Enache]]></dc:creator>
      <pubDate>September 15, 2026 20:11:28 +0000</pubDate>
      		<category><![CDATA[100 Percent Bonus Depreciation (Full Expensing)]]></category>
		<category><![CDATA[Capital]]></category>
		<category><![CDATA[Capital Investment]]></category>
		<category><![CDATA[Distributed Profits Tax (DPT)]]></category>
		<category><![CDATA[Intellectual Property (IP)]]></category>
		<category><![CDATA[Manufacturing]]></category>
		<category><![CDATA[OECD]]></category>
		<category><![CDATA[Tax Cuts and Jobs Act (TCJA)]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200089</guid>

            <description><![CDATA[On September 15th, Canada announced that full expensing for machinery, equipment, and patent rights will be made permanent and broadened from around 15 percent to two thirds of business capital investment.]]></description>
      
      
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