Spanish Taxpayers to Be Hit by Two Major Taxes in 2021

Spain’s upper house passed two major tax bills today: the financial transaction tax (FTT) and the digital service tax (DST).  Both taxes will go into effect in January 2021, three months after their publication in the Spanish Official Gazette. The FTT is a 0.2 percent tax on the purchase of shares of Spanish companies with…

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Does Your State Have a Throwback or Throwout Rule?

This week’s state tax map looks at throwback and throwout rules in states’ corporate tax codes. These rules may not be widely understood, but they have a notable impact on business location and investment decisions and reduce economic efficiency for the states which impose such rules. Over the long run, these rules reduce competitiveness while yielding very…

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Taxation of Tobacco and Vapor Products on the Ballot in Oregon

Oregon voters will weigh in on taxation of tobacco and nicotine products next month. If voters pass Measure 108, the Tobacco and E-Cigarette Tax Increase for Health Programs Measure, it would increase taxes on cigarettes and cigars and introduce a new tax on vapor products beginning January 2021. The measure was passed by the Oregon…

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Twelve Things to Know About the “Fair Tax for Illinois”

Note: This report was originally published on March 11, 2019, based on the information in Governor J.B. Pritzker’s “Fair Tax for Illinois” presentation, delivered on March 7, 2019. The report has been updated to reflect the rates as adopted in Public Act 101-0008, which will take effect if a constitutional amendment is approved by voters on…

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State and Local Tax Ballot Measures to Watch on Election Day 2020

Explore Tax Ballot Measures by State Featured Ballot Measures Arizona Proposition 207 Arizona Proposition 207 would legalize recreational marijuana and tax retail sales at 16 percent of retail price. Arizona forecasts roughly $166 million in excise tax revenue when the market has matured, and this revenue would be allocated to community colleges, police departments, fire departments,…

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Colorado Proposition 116: Will Voters Reduce the State Income Tax Rate?

This Election Day, Colorado voters will weigh in on Proposition 116, the Decrease Income Tax Rate from 4.63% to 4.55% Initiative. It would permanently reduce the state’s flat income tax rate from 4.63 to 4.55 percent and be retroactive to January 1, 2020, meaning taxpayers would benefit from the relief starting this year. It is…

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