Global Trends

Changes in the Effective Average Corporate Income Tax Rates in Europe

Who Wants a Tax Increase?

Tax Competition of a Different Flavor at the OECD

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.

Learning from Europe and America’s Shared Gross Receipts Tax Experience

Higher Corporate Tax Revenues Globally Despite Lower Tax Rates

A Wave of Digital Taxation

Upcoming Corporate Tax Rate Reductions in Developed Countries