TaxVox: International taxation

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The voices of Tax Policy Center's researchers and staff

Business Taxes

Biden Follows Through on His Campaign Promise of Big Tax Hikes on US Corporations

March 31, 2021 –
Biden Follows Through On His Campaign Promise Of Big Tax Hikes on US Corporations US-based multinational corporations can’t say they were not warned. President Biden...

OECD Pillar 2 Provides A Good Model for Biden US Worldwide Tax

March 19, 2021 –
The Biden Administration is taking steps to develop a new, global minimum tax on multinational corporations. The initiative, led by Treasury Secretary Janet Yellen, follows...
Business Taxes

Is A Modified Destination-Based Income Tax The Solution For Taxing Global Multinational Corporations?

April 15, 2020 –
Tax authorities around the world are in an increasingly contentious battle over how to tax the income of multinational corporations . In 2017, the US...
Business Taxes

Will Trump's Response To France's Digital Tax Undercut The TCJA?

December 5, 2019 –
Not for the first time, President Trump has me confused about his tax policy. The signature legislation of his presidency was the 2017 Tax Cuts...
Business Taxes

For Many Households, Trump’s Tariffs Could Wipe Out The Benefits of the TCJA

May 14, 2019 –

A Comprehensive and Accessible Analysis of Trade, Immigration, and International Taxation

February 27, 2019 –
In Open: The Progressive Case for Free Trade, Immigration, and Global Capital , Kimberly Clausing has written a comprehensive and accessible analysis of three of...
Business Taxes

What Is A Tariff And Who Pays It?

September 25, 2018 –
What Is A Tariff And Who Pays It? Earlier this month, President Trump escalated his trade war with China by announcing 10 percent tariffs on...
tariffs soy
Campaigns, Proposals, and Reforms

In A Trade War, The Enemy Is Us

July 23, 2018 –
Walt Kelly ’s comic strip character Pogo said: “We have met the enemy and he is us.” It seems a particularly apt metaphor for the...
Obama anti-inversion rules
Business Taxes

Obama’s Anti-Abuse Rules Slashed Inversions

July 13, 2018 –
This week, the Treasury Department finalized the last set of Obama-era regulations intended to curb tax-motivated corporate inversions. An inversion arises when a U.S. corporation...
Business Taxes

President Trump Opposed the Border Adjustable Tax But Loves Tariffs. Here's Why

July 11, 2018 –
Are President Trump’s tariffs a less effective and more ad hoc version of the border adjustment tax (BAT) that briefly surfaced, then died, during last...