Business Consumption Taxes

A Different Approach to Taxing Digital Services in Malaysia

Comments on the Initiation of a Section 301 Investigation of France’s Digital Services Tax

Does Andrew Yang’s “Freedom Dividend” Proposal Add Up?

The Italian DST Remix

France Approves Digital Services Tax; U.S. Explores Retaliatory Options

Italy Can Pay for a Flat Tax

Reliance on Consumption Taxes in Europe

Revenue Estimates for Digital Services Taxes

Complexity of the VAT in Europe

France’s Digital Services Tax: Facts and Analysis

French Digital Services Tax Would Target A Select Group of Companies

Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy

Though the challenges to international tax policy are many, the OECD has a chance to work toward a system that creates fewer distortions and negative economic effects than the current one. However, given the policies on the table, it will certainly take quite an effort to avoid further complexity of international tax rules that creates challenges to global trade and economic prosperity.

VAT Rates in Europe, 2019

Opportunities for Pro-Growth Tax Reform in Austria

Austria needs to pursue comprehensive business and individual tax reform if it wants to remain competitive. Our new guide explores several ways the Austrian government can achieve a simpler, more pro-growth tax code.

Does Your State Tax Manufacturing Machinery?

From the EU Digital Services Tax Debate—to the OECD?

EU Likely to Pause on Digital Tax Push

A Distortionary and Complex Digital Tax Proposal from the UK

Chicago’s “Netflix Tax” Is Wasting Good Policy Bandwidth

France is Trying to Have it Both Ways on Tech Policy