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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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.
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.
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.
February 21, 2019
A new study on the economic impact of bonus depreciation for investment in machinery and equipment has been getting attention because of its conclusion that the incentive is not only wasteful, but harmful. In reality, nothing could be further from the truth.
December 13, 2018
The reduced tax generosity toward R&D will cost the U.S. economy, because R&D is an important component of national competitiveness and higher living standards.
December 3, 2018
As Joe Kennedy writes for Fox Business, the danger of EU countries subjecting U.S. companies to discriminatory taxes remains high because individual European countries are free to pass their own national laws, even if the EU doesn’t do so as a bloc.
November 14, 2018
In response to a recent Wall Street Journal editorial, Joe Kennedy writes that the European Commission finance ministers’ apparent decision to drop the proposed tax on revenues doesn’t significantly reduce the probability that U.S. companies will face higher taxes in the near future.

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