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20 Sep 2022, 9:01 pm
Indeed, the Tax Foundation’s 2021 International Tax Competitiveness Index ranked the UK 33rd out of 37 OECD countries for ‘capital cost recovery’ – a measure of how well a corporate tax system treats investment. [read post]
30 Jun 2022, 3:50 am
The combined tax (foreign taxes plus U.S. taxes) on the U.S. share of foreign profits was recently estimated by Tax Foundation economist Cody Kalen to be 19.3 percent.[5] By design, GILTI has changed the incentives for investing in foreign low-tax jurisdictions because the floor for foreign tax rates is no longer zero. [read post]
26 Apr 2022, 2:50 am
Download Data Key Findings A capital allowance is the amount of capital investment costs a business can deduct from its revenue through the tax code via depreciation. [read post]
12 Aug 2021, 2:00 am
A previous paper used Tax Foundation’s new Multinational Tax Model to explore the potential effects on U.S. multinationals of the “Made in America Tax Plan. [read post]
23 Jun 2021, 5:30 am
Source: Tax Foundation calculations. [read post]
28 Apr 2021, 1:55 am
MNEs using Tax Foundation’s newly developed Multinational Tax Model, which allows us to compute tax liabilities of U.S. [read post]
31 Mar 2021, 1:55 am
Download Data Table of Contents Key Findings Introduction The Basics of Depreciation Schedules and Capital Allowances Capital Allowances and Economic Growth — Lower Capital Allowances Lead to Slower Economic Growth — Unequal Capital Allowances Create a Distortion among Different Investments in the Economy Capital Allowances in the OECD Capital Allowances and COVID-19 Capital Allowances in Selected OECD Countries Capital Cost Recovery in the OECD since 2000 Corporate Income Tax Rates in… [read post]
24 Feb 2021, 2:55 am
However, a 28 percent federal corporate income tax rate combined with Biden’s proposal to tax long-term capital gains and qualified dividends at an ordinary income tax rate of 39.6 percent for income earned over $1 million would make the top integrated tax rate on corporate income in the U.S. the highest in the OECD at 62.7 percent (see Figure 3).[13] If the Biden tax plan were fully implemented, the U.S. rank on the Tax Foundation’s International Tax Competitiveness Index… [read post]
4 Feb 2021, 3:55 am
Key Findings The EU budget agreement reached in 2020 called for a new digital levy as a funding mechanism. [read post]
11 Aug 2020, 9:55 pm
As Michael Devereux recently said, the overall OECD effort (Pillar 1 and Pillar 2) seems to be based on a principle of “Taxing multinationals’ profits pretty much everywhere we can think of. [read post]
23 Jul 2020, 3:54 am
Source: Christoph Spengel, Frank Schmidt, Jost Heckemeyer, and Katharina Nicolay, “Effective Tax Levels Using the Devereux/Griffith Methodology,” European Commission, November 2019, https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2019_effective_tax_levels_revised_en.pdf; and European Commission, “Tax policies in the European Union: 2020 Survey,” Feb. 3, 2020, https://data.consilium.europa.eu/doc/document/ST-5695-2020-INIT/en/pdf. [read post]
8 May 2020, 8:14 am
Recently, Tax Foundation has been comparing various ways to improve the tax treatment of new capital investments. [read post]
15 Apr 2020, 8:00 am
Eckerd paid $900,000 and The Devereux Foundation paid the remaining balance. [read post]
8 Apr 2020, 1:55 am
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19 Mar 2020, 3:45 am
., “Effective Tax Levels Using the Devereux/Griffith Methodology,” European Commission, November 2019, https://ec.europa.eu/taxation_customs/sites/taxation/files/final_report_2019_effective_tax_levels_revised_en.pdf, and Daniel Bunn, “Comparison of Cross-Border Effective Average Tax Rates in Europe and G7 Countries,” Tax Foundation, Mar. 12, 2020, https://taxfoundation.org/cross-border-effective-average-tax-rates-europe-g7-countries/. [read post]
12 Mar 2020, 3:45 am
., “Effective Tax Levels using the Devereux/Griffith Methodology. [read post]
11 Feb 2020, 12:56 pm
Devereux and his coauthors estimate how much revenue could be generated from the Global Anti-Base Erosion (“GloBE”) proposal which includes a global minimum tax and a tax on base-eroding payments. [read post]
19 Dec 2019, 3:45 am
Sources: European Union, “Taxes in Europe Database”; Bloomberg Tax, “Country Guides”; Devereux, Johannesen, Vella “Can Taxes Tame the Banks? [read post]
15 Aug 2019, 11:05 am
Devereux, observes the effect of shortened depreciation schedules in the UK. [read post]
27 Jun 2019, 9:03 am
If thin-cap rules are introduced to reduce the debt bias, however, measures that incentivize equity financing, such as allowances for corporate equity, can also be effective (see De Mooij and Devereux). [read post]
