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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>
	<link>https://taxfoundation.org/blog/</link>
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        <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>
      
      
          </item>
        <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>
      
      
          </item>
        <item>
      <title>As Nicotine Pouch Market Grows, States Face Trade-Off Between Tax Revenue and Harm Reduction</title>
      <link>https://taxfoundation.org/data/all/state/state-nicotine-pouch-taxes/</link>
      <dc:creator><![CDATA[Adam Hoffer, Jacob Macumber-Rosin]]></dc:creator>
      <pubDate>September 15, 2026 08:55:27 +0000</pubDate>
      		<category><![CDATA[E-Cigarette and Vaping Taxes]]></category>
		<category><![CDATA[Revenue Stability]]></category>
		<category><![CDATA[State Tax Trends]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-data&#038;p=200048</guid>

            <description><![CDATA[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 products (ANPs) successfully draw smokers to non-combustible nicotine consumption, many states have scrambled to incorporate these new products into their tax regimes.]]></description>
      
      
          </item>
        <item>
      <title>Power and Tax Policy: When Does Leveraging Market Access as a Coercive Geoeconomic Tool Succeed?</title>
      <link>https://taxfoundation.org/research/all/global/section-899-retaliatory-tax-policy/</link>
      <dc:creator><![CDATA[Sean Bray]]></dc:creator>
      <pubDate>September 15, 2026 08:55:17 +0000</pubDate>
      		<category><![CDATA[Base Erosion and Anti-Abuse Tax (BEAT)]]></category>
		<category><![CDATA[Base Erosion and Profit Shifting (BEPS)]]></category>
		<category><![CDATA[Carbon Border Adjustment Mechanism (CBAM)]]></category>
		<category><![CDATA[Digital Taxes]]></category>
		<category><![CDATA[Donald Trump]]></category>
		<category><![CDATA[Global Tax Deal]]></category>
		<category><![CDATA[Joe Biden]]></category>
		<category><![CDATA[Net CFC-tested Income (NCTI)]]></category>
		<category><![CDATA[OECD]]></category>
		<category><![CDATA[One Big Beautiful Bill Act (OBBBA)]]></category>
		<category><![CDATA[Tax Cuts and Jobs Act (TCJA)]]></category>
		<category><![CDATA[Tax Treaties]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-research&#038;p=199992</guid>

            <description><![CDATA[While economic levers like sanctions and tariffs have long been recognized as geoeconomic tools, tax policies have rarely been considered a part of this toolkit.]]></description>
      
      
          </item>
        <item>
      <title>What the 1990s-Era “Bit Tax” Can Teach Us About AI Tax Proposals</title>
      <link>https://taxfoundation.org/blog/what-the-1990s-era-bit-tax-can-teach-us-about-ai-tax-proposals/</link>
      <dc:creator><![CDATA[Andrew Lautz]]></dc:creator>
      <pubDate>September 14, 2026 20:48:38 +0000</pubDate>
      		<category><![CDATA[Artificial Intelligence (AI)]]></category>
		<category><![CDATA[Digital Taxes]]></category>
		<category><![CDATA[South Dakota v. Wayfair]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200067</guid>

            <description><![CDATA[Policymakers considering AI-specific token or compute taxes can learn from the “bit tax” proposals of the 1990s during the rise of the internet.]]></description>
      
      
          </item>
        <item>
      <title>No, Tariffs Can’t Fund $5,000 Dividends to All Adult US Citizens</title>
      <link>https://taxfoundation.org/blog/trump-dividend-5000-check-tariff-revenue/</link>
      <dc:creator><![CDATA[Erica York]]></dc:creator>
      <pubDate>September 10, 2026 17:31:32 +0000</pubDate>
      		<category><![CDATA[Congressional Budget Office (CBO)]]></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[Inflation]]></category>
		<category><![CDATA[Tax Rebates]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=200017</guid>

            <description><![CDATA[At the Republican National Convention in Dallas, President Trump promised payments of $5,000 to every adult citizen in the US if the Republicans maintain control of the House and the Senate in the upcoming midterm elections. Vice President JD Vance later supported the idea, saying that the president’s new tariffs are generating a lot of revenue that can be shared with Americans.]]></description>
      
      
          </item>
        <item>
      <title>Teachers Are Omitting a Big Part of Financial Literacy</title>
      <link>https://taxfoundation.org/oped/financial-literacy-tax-code/</link>
      <dc:creator><![CDATA[Zoe Callaway]]></dc:creator>
      <pubDate>September 10, 2026 14:09:41 +0000</pubDate>
      		<category><![CDATA[Debt]]></category>
		<category><![CDATA[Education]]></category>
		<category><![CDATA[Federal Budget and Spending]]></category>
		<category><![CDATA[Local Taxes]]></category>
		<category><![CDATA[Marginal Income Tax Rates]]></category>
		<category><![CDATA[Marginal Tax Rate]]></category>
		<category><![CDATA[One Big Beautiful Bill Act (OBBBA)]]></category>
		<category><![CDATA[Public Opinion Polling]]></category>
		<category><![CDATA[Revenue Stability]]></category>
		<category><![CDATA[State and Local Budgets and Spending]]></category>
		<category><![CDATA[Tax Filing]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=oped&#038;p=200044</guid>

            <description><![CDATA[Most Americans don’t understand how the tax code works. According to a poll conducted by TaxEDU, a majority of respondents do not have a basic understanding of common tax concepts. ]]></description>
      
      
          </item>
        <item>
      <title>The Tax Problem You, Me, and Patrick Mahomes Have in Common</title>
      <link>https://taxfoundation.org/blog/common-tax-problem-you-me-patrick-mahomes/</link>
      <dc:creator><![CDATA[Jared Walczak]]></dc:creator>
      <pubDate>September 9, 2026 20:15:24 +0000</pubDate>
      		<category><![CDATA[Jock Taxes]]></category>
		<category><![CDATA[Tax Filing]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=199980</guid>

            <description><![CDATA[Jock taxes on highly paid athletes and entertainers are here to stay, but states could make life easier for the rest of us, at very little cost, by adopting reasonable nonresident filing and withholding thresholds for ordinary taxpayers.]]></description>
      
      
          </item>
        <item>
      <title>Even an Ideal Business Tax Base Can’t Justify an 80 Percent Business Tax Rate</title>
      <link>https://taxfoundation.org/blog/business-tax-base-cant-justify-an-80-percent-business-tax-rate/</link>
      <dc:creator><![CDATA[Richard DiSalvo]]></dc:creator>
      <pubDate>September 9, 2026 16:15:20 +0000</pubDate>
      		<category><![CDATA[Base Erosion and Profit Shifting (BEPS)]]></category>
		<category><![CDATA[Destination-Based Cash-Flow Tax (DBCFT)]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=199946</guid>

            <description><![CDATA[There is a real danger that the well-founded admiration of expensing can slip into the belief that rates will not matter if the business tax base is correctly designed. Avi-Yonah’s article is a recent and well-articulated version of this intellectual undercurrent.]]></description>
      
      
          </item>
        <item>
      <title>The Destination-Based Cash Flow Tax Remains a Strong Option for US Business Tax Reform</title>
      <link>https://taxfoundation.org/blog/destination-based-cash-flow-tax-strong-option-for-us-business-tax-reform/</link>
      <dc:creator><![CDATA[Richard DiSalvo, Guy Cardwell]]></dc:creator>
      <pubDate>September 9, 2026 15:16:37 +0000</pubDate>
      		<category><![CDATA[100 Percent Bonus Depreciation (Full Expensing)]]></category>
		<category><![CDATA[Destination-Based Cash-Flow Tax (DBCFT)]]></category>
		<category><![CDATA[Net Operating Losses (NOLs)]]></category>
		<category><![CDATA[Options for Reforming America’s Tax Code]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=199932</guid>

            <description><![CDATA[A Destination-Based Cash Flow Tax (DBCFT) reduces the tax code’s penalty on investment, narrows its bias toward debt over equity, and removes much of the incentive to shift profits abroad.]]></description>
      
      
          </item>
        <item>
      <title>Windfall Profits Taxes in Europe, 2026</title>
      <link>https://taxfoundation.org/data/all/eu/windfall-profits-taxes-europe/</link>
      <dc:creator><![CDATA[Cristina Enache]]></dc:creator>
      <pubDate>September 4, 2026 08:40:21 +0000</pubDate>
      		<category><![CDATA[EU Tax Proposals]]></category>
		<category><![CDATA[Windfall Profits Taxes]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=all-data&#038;p=191377</guid>

            <description><![CDATA[As energy prices have declined, European countries have switched the focus of their windfall profits taxes—a one-time tax levied on a company or industry when economic conditions result in large, unexpected profits—from energy providers to the banking and financial sector. ]]></description>
      
      
          </item>
        <item>
      <title>Getting Crypto Tax Reform Right Means Prioritizing Neutrality</title>
      <link>https://taxfoundation.org/blog/getting-cryptocurrency-tax-reform-right-means-prioritizing-neutrality/</link>
      <dc:creator><![CDATA[Garrett Watson]]></dc:creator>
      <pubDate>September 3, 2026 20:03:10 +0000</pubDate>
      		<category><![CDATA[Charitable Deduction]]></category>
		<category><![CDATA[Cryptocurrency Taxes]]></category>
		<category><![CDATA[Internal Revenue Service (IRS)]]></category>
		<category><![CDATA[Mark-to-Market (MTM)]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=199894</guid>

            <description><![CDATA[Investment in digital assets, long thought of as a niche interest reserved for enthusiasts, has broken into the mainstream. In 2026, about one in five US adults report being invested in or using cryptocurrency.]]></description>
      
      
          </item>
        <item>
      <title>Capital Is Not Taking Half of America’s Income, and Other Myths  About the “Labor Share”</title>
      <link>https://taxfoundation.org/blog/capital-is-not-taking-half-of-americas-income-labor-share/</link>
      <dc:creator><![CDATA[Richard DiSalvo, Erica York]]></dc:creator>
      <pubDate>September 3, 2026 19:45:25 +0000</pubDate>
            <guid isPermaLink="false">https://taxfoundation.org/?p=199885</guid>

            <description><![CDATA[Economists and journalists have been pointing to a labor share of income series from the Bureau of Labor Statistics (BLS) as evidence that capital is taking an ever-increasing slice of the economic pie. But a closer look at the national income accounts shows a different story.]]></description>
      
      
          </item>
        <item>
      <title>Maryland Ruling Exposes the Utah Targeted Advertising Tax’s Legal Vulnerability</title>
      <link>https://taxfoundation.org/oped/utah-targeted-digital-advertising-tax/</link>
      <dc:creator><![CDATA[Jared Walczak]]></dc:creator>
      <pubDate>September 3, 2026 14:39:03 +0000</pubDate>
      		<category><![CDATA[Digital Taxes]]></category>
		<category><![CDATA[Economic Incidence]]></category>
		<category><![CDATA[State Tax Trends]]></category>
		<category><![CDATA[Tax Pyramiding]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=oped&#038;p=199928</guid>

            <description><![CDATA[Utah’s targeted advertising tax is not identical to Maryland’s, but it shares key characteristics that make it vulnerable to the same challenges that sank Maryland’s tax, starting with a clash with the Internet Tax Freedom Act (ITFA).]]></description>
      
      
          </item>
        <item>
      <title>Going Bold: Paul Ryan &#038; Kevin Brady on Tax Reform</title>
      <link>https://taxfoundation.org/podcast/all/paul-ryan-kevin-brady-bold-tax-reform/</link>
      <dc:creator><![CDATA[Erica York, Kyle Hulehan, Dan Carvajal]]></dc:creator>
      <pubDate>September 2, 2026 18:17:01 +0000</pubDate>
      		<category><![CDATA[Border Adjustment]]></category>
		<category><![CDATA[Debt and Interest Rates]]></category>
		<category><![CDATA[Destination-Based Cash-Flow Tax (DBCFT)]]></category>
		<category><![CDATA[One Big Beautiful Bill Act (OBBBA)]]></category>
		<category><![CDATA[Social Security]]></category>
		<category><![CDATA[Tax Cuts and Jobs Act (TCJA)]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?post_type=podcast&#038;p=199794</guid>

            <description><![CDATA[Ten years ago, then-Speaker Paul Ryan and Ways and Means Chairman Kevin Brady released the "Better Way" Tax Plan, the blueprint that would eventually become the Tax Cuts and Jobs Act of 2017—the largest overhaul of the US tax code in over 30 years.]]></description>
      
      
          </item>
        <item>
      <title>What Five Revenue Raisers in the Options Guide Tell Us About Sound Tax Reform</title>
      <link>https://taxfoundation.org/blog/tax-revenue-raisers-tax-reform-guide/</link>
      <dc:creator><![CDATA[Andrew Lautz]]></dc:creator>
      <pubDate>September 2, 2026 15:00:24 +0000</pubDate>
      		<category><![CDATA[Debt and Interest Rates]]></category>
		<category><![CDATA[Federal Budget and Spending]]></category>
		<category><![CDATA[Health Care]]></category>
		<category><![CDATA[Housing Affordability]]></category>
		<category><![CDATA[Options for Reforming America’s Tax Code]]></category>
		<category><![CDATA[Retirement Savings]]></category>
		<category><![CDATA[State and Local Tax (SALT) Deduction]]></category>
		<category><![CDATA[Vehicle Miles Traveled (VMT) Tax]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=199581</guid>

            <description><![CDATA[Tax Foundation’s new resource, Options for Reforming America’s Tax Code 3.0, demonstrates that not all revenue-raising options are created equal—some do more harm to the economy than others for the same amount of revenue.]]></description>
      
      
          </item>
        <item>
      <title>Exporters Bore Higher Share of the 2025 Tariffs than Previously Estimated, New Research Finds</title>
      <link>https://taxfoundation.org/blog/exporters-bore-higher-share-2025-tariffs-than-previously-estimated/</link>
      <dc:creator><![CDATA[Erica York, Alex Durante]]></dc:creator>
      <pubDate>September 1, 2026 20:43:25 +0000</pubDate>
      		<category><![CDATA[China]]></category>
		<category><![CDATA[Donald Trump]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=199841</guid>

            <description><![CDATA[A new paper finds that foreign exporters absorbed 47 percent of the tariff burden, passing on a smaller share to US importers than estimated by other studies.]]></description>
      
      
          </item>
        <item>
      <title>What The Washington Post Misses About Social Security’s Progressivity</title>
      <link>https://taxfoundation.org/blog/washington-post-about-social-security-progressivity/</link>
      <dc:creator><![CDATA[Alex Durante, Kyle Pomerleau]]></dc:creator>
      <pubDate>September 1, 2026 20:13:06 +0000</pubDate>
      		<category><![CDATA[Congressional Budget Office (CBO)]]></category>
		<category><![CDATA[Retirement Savings]]></category>
		<category><![CDATA[Social Security]]></category>
      <guid isPermaLink="false">https://taxfoundation.org/?p=199829</guid>

            <description><![CDATA[When properly measured, consistent with how we assess progressivity in tax policy, Social Security benefits are progressive.]]></description>
      
      
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