Comparison of Cross-Border Effective Average Tax Rates in Europe and G7 Countries

Key Findings Effective Average Tax Rates (EATRs) on domestic and cross-border investment can influence business decisions and overall investment activity. This report provides a summary of domestic as well as cross-border EATRs—for both inbound and outbound investments—among 32 countries in Europe and the Group of Seven (G7) countries. Over the last decade EATRs on cross-border…

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A History and Analysis of Payroll Tax Holidays

As Congress and the White House consider ways to shore up the economy in the face of a public health crisis, President Donald Trump has suggested suspending the entire payroll tax for the duration of the year. This would cost about $950 billion if the tax is suspended between April 1 and December 31, and…

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Tax season guide to small business expense deductions

 BUSINESSADVERTISER DISCLOSURE From the kind of expenses you can – and can’t – deduct to the right rewards card to use to pay for deductible expenses, here’s everything you should know. by Rebecca Lake March 9, 2020 see original article at Creditcards.com Summary Claiming deductions can save your business money on your tax return, but you…

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What Would Income Equality Really Look Like?

Income inequality, and what should or should not be done about it, is one of today’s most hotly contested economic debates. And as such, it’s had a big impact on how the tax policy debate has evolved recently. Sens. Elizabeth Warren (D-MA) and Bernie Sanders (I-VT), for example, have both released detailed proposals to enact…

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Reliance on Social Insurance Tax Revenue in Europe

A recent report on tax revenue sources shows that social insurance taxes—also referred to as social security contributions—are an important revenue source for European governments. Social insurance taxes, as opposed to individual income taxes, are usually levied at a flat rate. The revenue is normally used to fund specific social programs, such as unemployment insurance,…

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How Much Does Your State Collect in Corporate Income Taxes per Capita?

This week’s map compares corporate income tax collections per capita among the 50 states. The states with the highest collections are New Hampshire ($582), Massachusetts ($349), California ($315), Alaska ($266), and Delaware ($263). States with the lowest corporate income collections per capita are South Dakota ($37), New Mexico ($44), Arizona ($52), Missouri ($54), and Oklahoma…

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