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Testimony

Tax Foundation experts regularly testify before the US Congress, in US statehouses, and in government institutions and parliaments throughout Europe.

All Testimony

119 Results
OECD harmful tax practices, FHTP, OECD BEPS, OECD Base Erosion and Profit Shifting

Tax Foundation Response to OECD Public Consultation Document: Global Anti-Base Erosion Proposal (“GloBE”) (Pillar Two)

The tax base for the income-inclusion rule will be just as important as determining the rate, and both the base and the rate will likely impact business decisions. Additionally, policymakers need to determine how the choice for blending fits with the overarching goal of the policy. And as the example of GILTI shows, it is essential to assess how current international tax regulations would interact with a global minimum tax.

Tax on stock buybacks Wyden stock buybacks tax Tax Cuts and Jobs Act, House Ways and Means, temporary tax policy

Testimony: Temporary Policy in the Federal Tax Code

Tax policy can increase the size of the economy by having a positive impact on the incentives to work and invest. However, when tax policy is temporary or retroactive, these positive effects are muted, and policies do not effectively incentivize the intended activity.

Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy, OECD, digital economy tax, OECD public consultation

Tax Foundation Response to OECD Public Consultation Document: Addressing the Tax Challenges of the Digitalization of the Economy

Though the challenges to international tax policy are many, the OECD has a chance to work toward a system that creates fewer distortions and negative economic effects than the current one. However, given the policies on the table, it will certainly take quite an effort to avoid further complexity of international tax rules that creates challenges to global trade and economic prosperity.

Testimony: Texas Policy Options for Tax Reform

Texas lawmakers considering ways to reform the state’s tax code should seek to fix the sales tax base and repeal the economically-damaging margins tax.