As scrutiny over data center investment and AI rises, some commentators are concerned about how expensing interacts with these ongoing investments. Most of these concerns misunderstand what expensing ...

Federal debt and interest on the debt are near record levels. A statutory fiscal commission is the most viable option to ...

Imposing sales taxes on rental car companies' fleet purchases yields double taxation and causes harmful tax pyramiding.

Corporations in the United States pay federal corporate income taxes levied at a 21 percent rate. Forty-four states and DC ...

The 2026 Spanish Regional Tax Competitiveness Index compares regions that have embraced tax reform and those who lag behind.

In addition to the federal estate taxAn estate tax is imposed on the net value of an individual’s taxable estate, after any exclusions or credits, at the time of death. The tax is paid by the estate ...

Wireless services are often the sole means of communication and connectivity for Americans, especially younger people and low-income households, yet government taxes and fees continue to rise. In 2026 ...

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 ...

September 29, 2026 October 1, 2026 7 min readBy: Richard DiSalvo The proposal is a strong step toward expensing, an approach that ensures taxes do not distort investment choices. Moreover, nearly ...