Taxes and Budget

France’s digital services tax, which other nations also are considering, represents a radical departure from current practice and would greatly complicate ongoing efforts by the OECD to negotiate changes to the international tax regime by 2020.
Taxes and Budget
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September 13, 2019
The OECD calculates the generosity of each country’s R&D tax credit annually. In 2000, the United States ranked 10th among OECD members. In the 2018 rankings, the United States has dropped to 26th among OECD members and 32nd among all countries included in the report.
September 3, 2019
Proponents of R&D tax credits argue that reducing the costs businesses face to innovate encourages them to invest more into R&D. A recent study of county-level data between 1990 and 2010 provides evidence to support this argument.
August 19, 2019
France’s digital services tax, which other nations also are considering, represents a radical departure from current practice and would greatly complicate ongoing efforts by the OECD to negotiate changes to the international tax regime by 2020.
August 16, 2019
In an op-ed for The Hill, Joe Kennedy explains why arguments used to justify Digital Services Taxes are dubious at best.
July 24, 2019
The net result of this legislation would be to increase support for research by start-ups without breaking the link between the credit and actual taxes paid. This should significantly bolster the U.S. innovation ecosystem.
June 24, 2019
Property taxes are very data intensive, requiring extensive records and analysis to accurately assess property values and levy taxes accordingly. This makes property taxes particularly difficult to apply in developing countries, especially because property taxes tend to be implemented by local governments.
May 13, 2019
Arguments used to justify digital services taxes on large Internet companies are flawed. The United States should counter these proposals and work to restore international consensus around tax treatment for multinational companies.
May 2, 2019
A recent literature review by a noted innovation economist summarizes some of the available evidence and finds that tax credits produce more private R&D along with strong social benefits, and patent boxes can help countries retain the intellectual property they produce.
April 11, 2019
As Congress slowly turns its attention to the innovation competitiveness challenge from China, policymakers would be well advised to look at an expansion of the R&D credit as a key tool.
April 8, 2019
Given that the economy has been in an unprecedented productivity growth slump—and the baby boom retirement wave is rising—taxing automation equipment ranks as a singularly bad policy idea.

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