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Digital Taxation around the World by Cristina Enache published by Tax Foundation (4/2024). The digitalization of the economy has been a key focus of tax debates in recent years. Political de bates have focused on the differences between taxing…

Gross Receipts Tax published by Tax Foundation (2021) “What is a Gross Receipts Tax? A gross receipts tax is applied to a company’s gross sales, without deductions for a firm’s business expenses, like costs of goods sold and compensation. Unlike a…

Digital Services Tax published by Tax Foundation (2020) Our Center for Global Tax Policy provides leading analysis of country and international proposals to tax revenues from certain digital activities of multinational corporations. As several European countries continue to work towards implementing digital…

Digital tax deadlock: where do we go from here? published by Tax Foundation (7/2020).   “The growth of the digital economy over the last several decades has raised important questions about how to tax corporations that no longer need…

A Road Map to Recreational Marijuana Taxation by Ulrik Boesen published by Tax Foundation (6/2020).   “Since 1970, the U.S. federal government has considered marijuana a schedule 1 controlled substance. This categorization, shared with drugs such as heroin and…