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    <title>#1 Tax Blog | Tax Policy Blog | Tax Foundation</title>
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	<title>#1 Tax Blog | Tax Policy Blog | Tax Foundation</title>
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        <item>
      <title>Flawed EU Tax Disclosure Standards Will Cause Confusion</title>
      <link>https://taxfoundation.org/blog/eu-company-tax-disclosures/</link>
      <dc:creator><![CDATA[Daniel Bunn]]></dc:creator>
      <pubDate>July 17, 2026 15:53:23 +0000</pubDate>
      		<category><![CDATA[Base Erosion and Profit Shifting (BEPS)]]></category>
		<category><![CDATA[EU Tax Proposals]]></category>
		<category><![CDATA[OECD]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198686</guid>

            <description><![CDATA[The EU public country-by-country data provides information on taxes and profits that do not align with standard financial disclosure requirements.]]></description>
      
      
          </item>
        <item>
      <title>How Withholding Taxes Affect Cross-Border Investment in Europe</title>
      <link>https://taxfoundation.org/blog/withholding-taxes-dividends-cross-border-investment-europe/</link>
      <dc:creator><![CDATA[Alex Mengden, Michael Christl]]></dc:creator>
      <pubDate>July 17, 2026 10:00:10 +0000</pubDate>
      		<category><![CDATA[Capital Investment]]></category>
		<category><![CDATA[Double taxation]]></category>
		<category><![CDATA[EU Tax Proposals]]></category>
		<category><![CDATA[OECD]]></category>
		<category><![CDATA[Tax Treaties]]></category>
		<category><![CDATA[Taxing Savers and Investors]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198668</guid>

            <description><![CDATA[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 dividend, interest, and royalty payments between EU companies regardless of holding percentage would foster stronger cross-border savings and investment.]]></description>
      
      
          </item>
        <item>
      <title>Can New York City Tax Itself Out of Traffic?</title>
      <link>https://taxfoundation.org/blog/nyc-congestion-pricing-traffic-tax/</link>
      <dc:creator><![CDATA[Cole Kellison, Adam Hoffer]]></dc:creator>
      <pubDate>July 16, 2026 20:14:08 +0000</pubDate>
      		<category><![CDATA[Pigouvian Taxation]]></category>
		<category><![CDATA[State and Local Budgets and Spending]]></category>
		<category><![CDATA[State and Local Tax Collections]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198678</guid>

            <description><![CDATA[NYC’s congestion tolling has reduced congestion, raised money for the MTA, and sped up vehicles in the city. Its success has inspired proposals for congestion tolling in other major US cities, like Los Angeles and Washington, DC. ]]></description>
      
      
          </item>
        <item>
      <title>Taxing the Matchmakers: How Digital Services Taxes Cascade Through Online Commerce</title>
      <link>https://taxfoundation.org/research/all/global/digital-services-tax-online-commerce/</link>
      <dc:creator><![CDATA[Alan Cole]]></dc:creator>
      <pubDate>July 16, 2026 08:55:11 +0000</pubDate>
      		<category><![CDATA[Digital Taxation]]></category>
		<category><![CDATA[Tax Pyramiding]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-research&#038;p=198595</guid>

            <description><![CDATA[A destination-based value-added tax (VAT) or goods and services tax (GST) is a better instrument for taxing digital consumption by avoiding cascading. Recent experience shows that governments can tax digital consumption with a better structure than DSTs.]]></description>
      
      
          </item>
        <item>
      <title>Tax Subsidies for R&#038;D Expenditures in Europe, 2026</title>
      <link>https://taxfoundation.org/data/all/eu/rd-tax-incentives-europe/</link>
      <dc:creator><![CDATA[Alex Mengden]]></dc:creator>
      <pubDate>July 13, 2026 09:55:12 +0000</pubDate>
      		<category><![CDATA[Patent Box]]></category>
		<category><![CDATA[Research and Development (R&D)]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-data&#038;p=188641</guid>

            <description><![CDATA[Many countries incentivize business investment in research and development (R&#038;D), intending to foster innovation. A common approach is to provide direct government funding for R&#038;D activity. However, a significant number of jurisdictions also offer R&#038;D tax incentives.]]></description>
      
      
          </item>
        <item>
      <title>A Taxing Approach to High Energy Costs Will Backfire</title>
      <link>https://taxfoundation.org/oped/oil-gas-tax-windfall-profits/</link>
      <dc:creator><![CDATA[Alex Muresianu]]></dc:creator>
      <pubDate>July 10, 2026 17:08:36 +0000</pubDate>
      		<category><![CDATA[Capital Investment]]></category>
		<category><![CDATA[Stock Buybacks]]></category>
		<category><![CDATA[Taxing Savers and Investors]]></category>
		<category><![CDATA[Windfall Profits Taxes]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=oped&#038;p=198660</guid>

            <description><![CDATA[If you want more energy production, taxing producers is the wrong place to start. And if you want to tax companies more if they’re making big profits, the corporate income tax already does that. ]]></description>
      
      
          </item>
        <item>
      <title>Navigating the Tax Transparency Landscape</title>
      <link>https://taxfoundation.org/event/navigating-tax-transparency/</link>
      <dc:creator><![CDATA[]]></dc:creator>
      <pubDate>July 8, 2026 18:31:55 +0000</pubDate>
      		<category><![CDATA[OECD]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=event&#038;p=198579</guid>

            <description><![CDATA[Join us on Wednesday, July 29 for an informational webinar exploring the challenges posed by recent company tax disclosures, including their history, connection to the tax policy debate, and the weaknesses of the data.]]></description>
      
      
          </item>
        <item>
      <title>Poland’s Windfall Profits Tax: Short-Term Fiscal Gains for Long-Term Economic Costs</title>
      <link>https://taxfoundation.org/blog/poland-windfall-profits-tax/</link>
      <dc:creator><![CDATA[Anna Leszczyłowska]]></dc:creator>
      <pubDate>July 8, 2026 17:37:18 +0000</pubDate>
      		<category><![CDATA[Windfall Profits Taxes]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198582</guid>

            <description><![CDATA[Poland is currently moving forward with legislation aimed at introducing a windfall profits tax. In doing so, it is following a broader European trend of renewed interest in such taxes in response to rising fuel prices triggered by the conflict in the Middle East. ]]></description>
      
      
          </item>
        <item>
      <title>State and Local Sales Tax Rates, Midyear 2026</title>
      <link>https://taxfoundation.org/data/all/state/2026-sales-tax-rates-midyear/</link>
      <dc:creator><![CDATA[Abir Mandal]]></dc:creator>
      <pubDate>July 6, 2026 21:34:14 +0000</pubDate>
      		<category><![CDATA[Sales Tax Exclusions & Exemptions]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-data&#038;p=198561</guid>

            <description><![CDATA[The five states with the highest average combined state and local sales tax rates are Louisiana (10.13 percent), Tennessee (9.61 percent), Washington (9.57 percent), Arkansas (9.48 percent), and Alabama (9.46 percent).]]></description>
      
      
          </item>
        <item>
      <title>A Few Problems with Targeting Energy Companies with a Stock Buyback Tax</title>
      <link>https://taxfoundation.org/blog/stock-buyback-excise-tax-oil-gas-windfall/</link>
      <dc:creator><![CDATA[Alex Muresianu]]></dc:creator>
      <pubDate>July 6, 2026 18:15:50 +0000</pubDate>
      		<category><![CDATA[Capital Investment]]></category>
		<category><![CDATA[Inflation Reduction Act (IRA)]]></category>
		<category><![CDATA[Stock Buybacks]]></category>
		<category><![CDATA[Taxing Savers and Investors]]></category>
		<category><![CDATA[Windfall Profits Taxes]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198528</guid>

            <description><![CDATA[Introduced by Sens. Chuck Schumer (D-NY), Ron Wyden (D-OR), and Michael Bennet (D-CO), The Taxing Buybacks from Big Oil Windfalls Act would raise the stock buyback excise tax from 1 percent to 25 percent for large oil and gas companies. ]]></description>
      
      
          </item>
        <item>
      <title>There Is No Low-Tax Case for Tariffs</title>
      <link>https://taxfoundation.org/blog/no-low-tax-case-for-tariffs/</link>
      <dc:creator><![CDATA[Alex Durante, Kyle Pomerleau]]></dc:creator>
      <pubDate>July 6, 2026 17:50:16 +0000</pubDate>
      		<category><![CDATA[100 Percent Bonus Depreciation (Full Expensing)]]></category>
		<category><![CDATA[Donald Trump]]></category>
		<category><![CDATA[One Big Beautiful Bill Act (OBBBA)]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198492</guid>

            <description><![CDATA[Full expensing under the One Big Beautiful Bill Act does not neutralize the tariff burden on imported goods, as former White House Council of Economic Advisers chair Stephen Miran asserts.]]></description>
      
      
          </item>
        <item>
      <title>Remembering Bill Archer</title>
      <link>https://taxfoundation.org/blog/remembering-bill-archer/</link>
      <dc:creator><![CDATA[Jesse Solis]]></dc:creator>
      <pubDate>July 6, 2026 16:44:34 +0000</pubDate>
      		<category><![CDATA[Federal Budget and Spending]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198482</guid>

            <description><![CDATA[His dedication to principles, his championing of bipartisanship and fiscal responsibility, and most importantly his commitment to helping the next generation leaves not just our organization in a stronger place, but our entire nation.]]></description>
      
      
          </item>
        <item>
      <title>Illinois’ Alcohol Tax Is Almost As Old as America. It Needs Reform.</title>
      <link>https://taxfoundation.org/oped/illinois-alcohol-tax-reform/</link>
      <dc:creator><![CDATA[Adam Hoffer, Jacob Macumber-Rosin]]></dc:creator>
      <pubDate>July 6, 2026 16:23:02 +0000</pubDate>
      		<category><![CDATA[Beer Taxes]]></category>
		<category><![CDATA[Distilled Spirits Taxes]]></category>
		<category><![CDATA[State and Local Budgets and Spending]]></category>
		<category><![CDATA[State and Local Tax Collections]]></category>
		<category><![CDATA[Wine Taxes]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=oped&#038;p=198654</guid>

            <description><![CDATA[As the alcohol industry innovates with newer products like high alcohol content beer or ready-to-drink cocktails, the efficacy of a categorical system continues to break down.]]></description>
      
      
          </item>
        <item>
      <title>USMCA Is Up For Review. The US Would Be Foolish Not to Extend It</title>
      <link>https://taxfoundation.org/oped/usmca-trump-trade-canada-mexico/</link>
      <dc:creator><![CDATA[Alex Durante]]></dc:creator>
      <pubDate>July 3, 2026 15:03:19 +0000</pubDate>
      		<category><![CDATA[Donald Trump]]></category>
		<category><![CDATA[Tax Burden]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=oped&#038;p=198569</guid>

            <description><![CDATA[President Donald Trump has decided against a clean extension of the US-Mexico-Canada Agreement (USMCA), allowing the bloc of countries to enter a prolonged period of annual reviews, renegotiations, and, possibly, a shift to bilateral deals.]]></description>
      
      
          </item>
        <item>
      <title>What 250 Years of Tax History Reveal About the US Tax Code</title>
      <link>https://taxfoundation.org/blog/america-250-history-tax-code/</link>
      <dc:creator><![CDATA[Nate Scherer, William McBride]]></dc:creator>
      <pubDate>July 1, 2026 14:58:58 +0000</pubDate>
      		<category><![CDATA[Economic Recovery Tax Act of 1981]]></category>
		<category><![CDATA[Federal Budget and Spending]]></category>
		<category><![CDATA[One Big Beautiful Bill Act (OBBBA)]]></category>
		<category><![CDATA[Tax Burden]]></category>
		<category><![CDATA[Tax Cuts and Jobs Act (TCJA)]]></category>
		<category><![CDATA[Tax Reform Act of 1986]]></category>
		<category><![CDATA[The Short Form]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198474</guid>

            <description><![CDATA[Just as many parts of American life have transformed over the past 250 years, so too has the federal tax system. While most taxes levied in the 18th century are still levied in some form today, the federal government's reliance on them, the complexity of the tax code, and Americans’ overall tax burdens have shifted considerably. ]]></description>
      
      
          </item>
        <item>
      <title>Is the European Commission’s Tax Omnibus Proposal a Step in the Right Direction?</title>
      <link>https://taxfoundation.org/blog/is-the-european-commissions-tax-omnibus-proposal-a-step-in-the-right-direction/</link>
      <dc:creator><![CDATA[Martha Caziero]]></dc:creator>
      <pubDate>June 30, 2026 19:24:08 +0000</pubDate>
      		<category><![CDATA[Controlled Foreign Corporation (CFC) Rules]]></category>
		<category><![CDATA[EU Tax Proposals]]></category>
		<category><![CDATA[Global Tax Deal]]></category>
		<category><![CDATA[Research and Development (R&D)]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198469</guid>

            <description><![CDATA[The European Commission’s new Tax Omnibus proposal marks a notable step towards improving the simplicity and competitiveness of the EU Single Market.]]></description>
      
      
          </item>
        <item>
      <title>Carbon Taxes in Europe, 2026</title>
      <link>https://taxfoundation.org/data/all/eu/carbon-taxes-europe/</link>
      <dc:creator><![CDATA[Alex Mengden]]></dc:creator>
      <pubDate>June 29, 2026 18:12:10 +0000</pubDate>
      		<category><![CDATA[Ukraine]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-data&#038;p=189112</guid>

            <description><![CDATA[In recent years, several countries have taken measures to reduce carbon emissions, including instituting environmental regulations, emissions trading systems (ETSs), and carbon taxes. ]]></description>
      
      
          </item>
        <item>
      <title>What Pennsylvania’s Digital Ad Tax Proposal Would Actually Do</title>
      <link>https://taxfoundation.org/blog/pa-digital-tax-advertising-proposal/</link>
      <dc:creator><![CDATA[Nicole Fox]]></dc:creator>
      <pubDate>June 26, 2026 17:44:09 +0000</pubDate>
      		<category><![CDATA[Digital Taxation]]></category>
		<category><![CDATA[State Tax Trends]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198440</guid>

            <description><![CDATA[Pennsylvania lawmakers are looking to impose the Commonwealth’s existing telecom gross receipts tax (GRT) on companies providing digital advertising services in Pennsylvania.]]></description>
      
      
          </item>
        <item>
      <title>Three Questions to Ask About New Tax Transparency Regimes</title>
      <link>https://taxfoundation.org/blog/company-tax-disclosures-tax-transparency-requirements/</link>
      <dc:creator><![CDATA[Daniel Bunn]]></dc:creator>
      <pubDate>June 25, 2026 16:03:26 +0000</pubDate>
      		<category><![CDATA[100 Percent Bonus Depreciation (Full Expensing)]]></category>
		<category><![CDATA[Base Erosion and Profit Shifting (BEPS)]]></category>
		<category><![CDATA[OECD]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=198423</guid>

            <description><![CDATA[The new data disclosures will draw significant attention in 2026 and beyond. However, because the data is rooted in financial accounting concepts, affected by timing issues, and shaped by inconsistent reporting regimes, it is poorly suited for drawing strong conclusions about tax policy or corporate behavior.]]></description>
      
      
          </item>
        <item>
      <title>Back to School: Bringing Tax Literacy to the Classroom</title>
      <link>https://taxfoundation.org/event/back-to-school-tax-literacy-webinar/</link>
      <dc:creator><![CDATA[]]></dc:creator>
      <pubDate>June 24, 2026 17:22:53 +0000</pubDate>
      		<category><![CDATA[Education]]></category>
		<category><![CDATA[Public Opinion Polling]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=event&#038;p=198298</guid>

            <description><![CDATA[Join Tax Foundation's TaxEDU for a webinar on why tax literacy matters and how to build it—in your classroom, your home, or your own understanding—ahead of the new school year. You'll leave with practical ways to connect current tax policy to the classroom and ready-to-use approaches for making the subject click.]]></description>
      
      
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