Search for: "Daniel Bunn"
Results 1 - 20
of 62
Sort by Relevance
|
Sort by Date
14 Feb 2023, 9:05 am
Key Findings The federal tax code remains a major source of frustration and controversy for Americans, and a hindrance to economic growth and opportunity. [read post]
10 Jan 2023, 7:24 am
Key Findings The value-added tax (VAT) is a major source of revenue for EU countries and is one of the EU’s own resources. [read post]
21 Dec 2022, 8:10 am
Key Findings Cost recovery refers to how businesses deduct their investments over time. [read post]
13 Dec 2022, 1:55 am
Note: All data and methodological notes are accessible in our GitHub repository. [read post]
1 Nov 2022, 1:55 am
Key Findings Starting in 2022 and continuing through 2026, businesses will face several tax changes scheduled as part of the Tax Cuts and Jobs Act (TCJA), including a switch to five-year amortization of R&D expenses, the gradual phaseout of 100 percent bonus depreciation, a tighter interest deduction limitation, and an increase in international tax rates. [read post]
20 Oct 2022, 6:46 am
Report from the Tax Foundation by Daniel Bunn and Lisa Hogreve* International Tax Competitiveness Index 2022 Extract For the ninth year in a row, Estonia has the best tax code in the OECD. [read post]
13 Oct 2022, 3:45 am
Furthermore, my colleague Daniel Bunn pointed out at the time that the proposal was regressive and hurt those companies less well off: A tax on revenues would, as the DSTs have done, continue the return of turnover taxes back to Europe. [read post]
20 Sep 2022, 9:01 pm
Note: This report was published in partnership with the Centre for Policy Studies, one of the oldest and most influential think tanks in Westminster. [read post]
30 Aug 2022, 1:55 am
They found bonus depreciation raised investment in eligible capital relative to ineligible capital by 10.4 percent in the first episode and by 16.9 percent in the second episode, with small firms responding more than large firms.[4] Economists Daniel G. [read post]
30 Jun 2022, 3:50 am
Key Findings A year since the global tax deal was agreed to by more than 130 countries, progress on implementing legislation has hit a lull. [read post]
7 Jun 2022, 6:51 am
The proposed budget also creates several minimum taxes that would greatly increase complexity within the tax code, including: A domestic minimum book tax of 15 percent levied on corporations with income over $1 billion A minimum withholding tax for unrealized capital gains owned by households with a net wealth over $100 million A domestic minimum top-up tax that applies to foreign earnings of corporations, working in concert with an under-taxed payments rule and other changes to the existing minimum… [read post]
3 May 2022, 1:55 am
Key Findings Federal policymakers are debating a legislative package focused on boosting U.S. competitiveness vis-a-vis China; however, it currently contains little to no improvements to the U.S. tax code. [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]
25 Nov 2021, 6:20 am
Click here to read the complete newsletter of the latest Five Great Reads Click here to view recent Five Great Reads Newsletters Click here to subscribe to Five Great Reads Update Individuals and Organizations Highlighted in the November Edition include: Cybersecurity and Infrastructure Security Agency (CISA) Daniel Bunn Elke Asen European Union Agency for Cybersecurity (ENISA) Federal Trade Commission (FTC) HaystackID Tax Foundation United Kingdom National… [read post]
24 Nov 2021, 5:20 am
Report from the Tax Foundation by Daniel Bunn and Elke Asen* International Tax Competitiveness Index 2021 Extract For the eighth year in a row, Estonia has the best tax code in the OECD. [read post]
11 Oct 2021, 7:29 am
My name is Daniel Bunn, and I am Vice President of Global Projects at the Tax Foundation based in Washington, DC. [read post]
27 Sep 2021, 1:04 pm
See Daniel Bunn and Elke Asen, “Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in the OECD,” Tax Foundation, May 26, 2021, https://taxfoundation.org/savings-and-investment-oecd/. [read post]
2 Sep 2021, 5:35 am
Key Findings The Biden administration’s budget proposals have several provisions focused on raising taxes on the U.S. fossil fuel industry. [read post]
28 Jul 2021, 3:50 am
Table of Contents Key Findings Introduction What Is the Tax Gap and What Proposals Are Available? [read post]
22 Jun 2021, 5:55 am
For more details on the history of the international tax system, see Gabriel Zucman, “Taxing across Borders: Tracking Personal Wealth and Corporate Profits,” Journal of Economic Perspectives 28:4 (Fall 2014): 121–48, https://doi.org/10.1257/jep.28.4.121. [3] Sebastian Beer, Ruud A. de Mooij, and Li Liu, “International Corporate Tax Avoidance: A Review of the Channels, Magnitudes, and Blind Spots,” IMF Working Paper, July 23, 2018,… [read post]
