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238      <img width="300" height="200" src="https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-300x200.jpeg" class="attachment-medium size-medium wp-post-image" alt="2026 Spanish Regional Tax Competitiveness Index Community of Madrid, Biscay, Alava, Guipuzcoa, Andalusia, Castilla La-Mancha, Valencia Community, Aragon, Asturias, Catalonia" decoding="async" loading="lazy" srcset="https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-300x200.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-1024x683.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-768x512.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-1536x1024.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-2048x1365.jpeg 2048w, https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-272x182.jpeg 272w" sizes="auto, (max-width: 300px) 100vw, 300px" />    </a>
239  </figure>
240  
241  <div class="article__content">
242    
243    <h3><a href="https://taxfoundation.org/research/all/global/2026-spanish-regional-tax-competitiveness-index/" class="link-wrap">2026 Spanish Regional Tax Competitiveness Index</a></h3><span class="post-reading-time">8 min read</span>  </div>
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275    <figure class="article__image no-print ">
276    <a href="https://taxfoundation.org/data/all/state/wireless-taxes-cell-phone-tax-rates-by-state-2026/">
277      <img width="300" height="294" src="https://taxfoundation.org/wp-content/uploads/2026/09/how-high-are-cell-phone-taxes-in-your-state-1-300x294.png" class="attachment-medium size-medium wp-post-image" alt="Wireless Cell Phone Taxes by State, 2026" decoding="async" loading="lazy" srcset="https://taxfoundation.org/wp-content/uploads/2026/09/how-high-are-cell-phone-taxes-in-your-state-1-300x294.png 300w, https://taxfoundation.org/wp-content/uploads/2026/09/how-high-are-cell-phone-taxes-in-your-state-1-1024x1004.png 1024w, https://taxfoundation.org/wp-content/uploads/2026/09/how-high-are-cell-phone-taxes-in-your-state-1-768x753.png 768w, https://taxfoundation.org/wp-content/uploads/2026/09/how-high-are-cell-phone-taxes-in-your-state-1.png 1220w" sizes="auto, (max-width: 300px) 100v
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281    
282    <h3><a href="https://taxfoundation.org/data/all/state/wireless-taxes-cell-phone-tax-rates-by-state-2026/" class="link-wrap">Federal Surcharge Drives Another Increase in Wireless Taxes and Fees in 2026</a></h3><span class="post-reading-time">5 min read</span>  </div>
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300    <a href="https://taxfoundation.org/blog/why-expensing-new-rental-housing-best-ways-to-tackle-the-housing-supply/">
301      <img width="300" height="200" src="https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-300x200.jpg" class="attachment-medium size-medium wp-post-image" alt="" decoding="async" loading="lazy" srcset="https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-300x200.jpg 300w, https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-1024x682.jpg 1024w, https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-768x512.jpg 768w, https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-1536x1023.jpg 1536w, https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-272x182.jpg 272w, https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing.jpg 1920w" sizes="auto, (max-width: 300px) 100vw, 300px" />    </a>
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305    
306    <h3><a href="https://taxfoundation.org/blog/why-expensing-new-rental-housing-best-ways-to-tackle-the-housing-supply/" class="link-wrap">Why Expensing New Rental Housing Is One of the Best Ways to Tackle the Housing Supply Problem</a></h3><span class="post-reading-time">7 min read</span>  </div>
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316      <img width="300" height="199" src="https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-300x199.jpeg" class="attachment-medium size-medium wp-post-image" alt="Belgium Digital Services Taxes, Belgian Tax Reform 2026" decoding="async" loading="lazy" srcset="https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-300x199.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-1024x680.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-768x510.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-1536x1020.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-2048x1360.jpeg 2048w" sizes="auto, (max-width: 300px) 100vw, 300px" />    </a>
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320    
321    <h3><a href="https://taxfoundation.org/testimony/belgium-digital-tax-proposal/" class="link-wrap">Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mistakes of Digital Services Taxes</a></h3>  </div>
322
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331      <img width="300" height="193" src="https://taxfoundation.org/wp-content/uploads/2023/05/taxedu-education-300x193.jpg" class="attachment-medium size-medium wp-post-image" alt="Tax Education - girl in classroom" decoding="async" loading="lazy" srcset="https://taxfoundation.org/wp-content/uploads/2023/05/taxedu-education-300x193.jpg 300w, https://taxfoundation.org/wp-content/uploads/2023/05/taxedu-education.jpg 648w" sizes="auto, (max-width: 300px) 100vw, 300px" />    </a>
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364      <img width="300" height="200" src="https://taxfoundation.org/wp-content/uploads/2021/08/increasing-tax-compliance-costs-tax-gap-discussion-income-tax-filing-refund-e1630076429782-300x200.jpeg" class="attachment-medium size-medium wp-post-image" alt="irs tax audit definition irs audit Biden increase tax compliance costs and tax enforcement tax gap discussion IRS commissioner" decoding="async" loading="lazy" srcset="https://taxfoundation.org/wp-content/uploads/2021/08/increasing-tax-compliance-costs-tax-gap-discussion-income-tax-filing-refund-e1630076429782-300x200.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2021/08/increasing-tax-compliance-costs-tax-gap-discussion-income-tax-filing-refund-e1630076429782-1024x683.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2021/08/increasing-tax-compliance-costs-tax-gap-discussion-income-tax-filing-refund-e1630076429782-768x512.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2021/08/increasing-tax-compliance-costs-tax-gap-discussion-income-tax-filing-refund-e1630076429782-1536x1024.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2021/08/increasing-tax-compliance-costs-tax-gap-discussion-income-tax-filing-refund-e1630076429782-272x182.jpeg 272w, https://taxfoundation.org/wp-content/uploads/2021/08/increasing-tax-compliance-costs-tax-gap-discussion-income-tax-filing-refund-e1630076429782.jpeg 1980w" sizes="auto, (max-width: 300px) 100v
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450<article class="article" data-type="all-research" data-id="post-200356" data-aos="fade-up" data-aos-delay="50">
451    <figure class="article__image no-print ">
452    <a href="https://taxfoundation.org/research/all/global/2026-spanish-regional-tax-competitiveness-index/">
453      <img width="300" height="200" src="https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-300x200.jpeg" class="attachment-medium size-medium wp-post-image" alt="2026 Spanish Regional Tax Competitiveness Index Community of Madrid, Biscay, Alava, Guipuzcoa, Andalusia, Castilla La-Mancha, Valencia Community, Aragon, Asturias, Catalonia" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-300x200.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-1024x683.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-768x512.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-1536x1024.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-2048x1365.jpeg 2048w, https://taxfoundation.org/wp-content/uploads/2026/09/Tupungato-2-1-272x182.jpeg 272w" sizes="(max-width: 300px) 100v
453w, 300px" />    </a>
454  </figure>
455  
456  <div class="article__content">
457    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-research#results">Research</a></div><div class="posted-europe">Europe</a></div><span class="posted-on"><time class="entry-date published" datetime="2026-09-30T01:00:52-04:00">September 30, 2026</time><time class="updated" datetime="2026-09-30T09:36:13-04:00">September 30, 2026</time></span></div>
458    <h3><a href="https://taxfoundation.org/research/all/global/2026-spanish-regional-tax-competitiveness-index/" class="link-wrap">2026 Spanish Regional Tax Competitiveness Index</a></h3><p>The 2026 Spanish Regional Tax Competitiveness Index allows policymakers and taxpayers to evaluate and measure how their regions’ tax systems compare.</p>
459<span class="post-reading-time">8 min read</span>  </div>
460
461</article>
462<article class="article" data-type="post" data-id="post-200402" data-aos="fade-up" data-aos-delay="50">
463    <figure class="article__image no-print ">
464    <a href="https://taxfoundation.org/blog/why-expensing-new-rental-housing-best-ways-to-tackle-the-housing-supply/">
465      <img width="300" height="200" src="https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-300x200.jpg" class="attachment-medium size-medium wp-post-image" alt="" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-300x200.jpg 300w, https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-1024x682.jpg 1024w, https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-768x512.jpg 768w, https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-1536x1023.jpg 1536w, https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing-272x182.jpg 272w, https://taxfoundation.org/wp-content/uploads/2020/08/apartment-rent-housing.jpg 1920w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
466  </figure>
467  
468  <div class="article__content">
469    <div class="article__meta"><div class="posted-type">Blog</div><span class="posted-on"><time class="entry-date published" datetime="2026-09-29T17:01:35-04:00">September 29, 2026</time><time class="updated" datetime="2026-09-30T10:19:57-04:00">September 30, 2026</time></span></div>
470    <h3><a href="https://taxfoundation.org/blog/why-expensing-new-rental-housing-best-ways-to-tackle-the-housing-supply/" class="link-wrap">Why Expensing New Rental Housing Is One of the Best Ways to Tackle the Housing Supply Problem</a></h3><p>The Rental Housing Investment Act (RHIA) would remove much of that tax penalty by allowing developers of new rental housing to immediately deduct up to $150,000 of cost per unit.</p>
471<span class="post-reading-time">7 min read</span>  </div>
472
473</article>
474<article class="article" data-type="post" data-id="post-200357" data-aos="fade-up" data-aos-delay="50">
475    <figure class="article__image no-print ">
476    <a href="https://taxfoundation.org/blog/top-five-options-guide-reforms-to-simplify-the-tax-code/">
477      <img width="300" height="200" src="https://taxfoundation.org/wp-content/uploads/2024/08/Tax-Cuts-and-Jobs-Act-TCJA-tax-compliance-and-complexity-simplify-tax-code-300x200.jpeg" class="attachment-medium size-medium wp-post-image" alt="TCJA compliance and TCJA complexity costs did the Tax Cuts and Jobs Act simplify the US tax code?" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2024/08/Tax-Cuts-and-Jobs-Act-TCJA-tax-compliance-and-complexity-simplify-tax-code-300x200.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2024/08/Tax-Cuts-and-Jobs-Act-TCJA-tax-compliance-and-complexity-simplify-tax-code-1024x683.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2024/08/Tax-Cuts-and-Jobs-Act-TCJA-tax-compliance-and-complexity-simplify-tax-code-768x512.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2024/08/Tax-Cuts-and-Jobs-Act-TCJA-tax-compliance-and-complexity-simplify-tax-code-1536x1024.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2024/08/Tax-Cuts-and-Jobs-Act-TCJA-tax-compliance-and-complexity-simplify-tax-code-2
477048x1365.jpeg 2048w, https://taxfoundation.org/wp-content/uploads/2024/08/Tax-Cuts-and-Jobs-Act-TCJA-tax-compliance-and-complexity-simplify-tax-code-272x182.jpeg 272w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
478  </figure>
479  
480  <div class="article__content">
481    <div class="article__meta"><div class="posted-type">Blog</div><span class="posted-on"><time class="entry-date published" datetime="2026-09-29T16:00:36-04:00">September 29, 2026</time><time class="updated" datetime="2026-09-29T16:06:52-04:00">September 29, 2026</time></span></div>
482    <h3><a href="https://taxfoundation.org/blog/top-five-options-guide-reforms-to-simplify-the-tax-code/" class="link-wrap">Top Five Options Guide Reforms to Simplify the Tax Code</a></h3><p>Congress has passed some major simplifying reforms in recent years, but the tax code has still grown more complex over the past few decades. New carveouts, savings vehicles, and targeted tax increases would complicate it further.</p>
483<span class="post-reading-time">8 min read</span>  </div>
484
485</article>
486<article class="article" data-type="post" data-id="post-200342" data-aos="fade-up" data-aos-delay="50">
487    <figure class="article__image no-print ">
488    <a href="https://taxfoundation.org/blog/proposal-tax-treatment-of-mutual-funds-improves-neutrality-in-the-tax-code/">
489      <img width="300" height="200" src="https://taxfoundation.org/wp-content/uploads/2025/12/AdobeStock_77017151-300x200.jpeg" class="attachment-medium size-medium wp-post-image" alt="Interstate Income Tax, PL 86-272" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2025/12/AdobeStock_77017151-300x200.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2025/12/AdobeStock_77017151-1024x681.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2025/12/AdobeStock_77017151-768x511.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2025/12/AdobeStock_77017151-1536x1021.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2025/12/AdobeStock_77017151-2048x1362.jpeg 2048w, https://taxfoundation.org/wp-content/uploads/2025/12/AdobeStock_77017151-272x182.jpeg 272w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
490  </figure>
491  
492  <div class="article__content">
493    <div class="article__meta"><div class="posted-type">Blog</div><span class="posted-on"><time class="entry-date published" datetime="2026-09-29T11:48:39-04:00">September 29, 2026</time><time class="updated" datetime="2026-09-29T11:54:28-04:00">September 29, 2026</time></span></div>
494    <h3><a href="https://taxfoundation.org/blog/proposal-tax-treatment-of-mutual-funds-improves-neutrality-in-the-tax-code/" class="link-wrap">Proposal to Adjust Tax Treatment of Mutual Funds Improves Neutrality in the Tax Code</a></h3><p>The proposed GROWTH Act would make the tax treatment of investment funds more consistent and improve the tax treatment of saving in the US by allowing investors to defer tax on qualifying reinvested capital gains distributions until they sell their fund shares.</p>
495<span class="post-reading-time">6 min read</span>  </div>
496
497</article>
498<article class="article" data-type="all-data" data-id="post-200310" data-aos="fade-up" data-aos-delay="50">
499    <figure class="article__image no-print ">
500    <a href="https://taxfoundation.org/data/all/state/wireless-taxes-cell-phone-tax-rates-by-state-2026/">
501      <img width="300" height="294" src="https://taxfoundation.org/wp-content/uploads/2026/09/how-high-are-cell-phone-taxes-in-your-state-1-300x294.png" class="attachment-medium size-medium wp-post-image" alt="Wireless Cell Phone Taxes by State, 2026" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2026/09/how-high-are-cell-phone-taxes-in-your-state-1-300x294.png 300w, https://taxfoundation.org/wp-content/uploads/2026/09/how-high-are-cell-phone-taxes-in-your-state-1-1024x1004.png 1024w, https://taxfoundation.org/wp-content/uploads/2026/09/how-high-are-cell-phone-taxes-in-your-state-1-768x753.png 768w, https://taxfoundation.org/wp-content/uploads/2026/09/how-high-are-cell-phone-taxes-in-your-state-1.png 1220w" sizes="(max-width: 300px) 100v
501w, 300px" />    </a>
502  </figure>
503  
504  <div class="article__content">
505    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-data#results">Data</a></div><span class="posted-on"><time class="entry-date published" datetime="2026-09-28T17:34:36-04:00">September 28, 2026</time><time class="updated" datetime="2026-09-28T17:35:22-04:00">September 28, 2026</time></span></div>
506    <h3><a href="https://taxfoundation.org/data/all/state/wireless-taxes-cell-phone-tax-rates-by-state-2026/" class="link-wrap">Federal Surcharge Drives Another Increase in Wireless Taxes and Fees in 2026</a></h3><p>Applying the sales tax, a traditional broad-based consumption tax, is perfectly appropriate, but excessive targeted taxation of wireless services lacks the traditional justifications—a user-pays system or the internalization of social costs—for excise taxation, raising consumer costs and discouraging investment.</p>
507<span class="post-reading-time">5 min read</span>  </div>
508
509</article>
510<article class="article" data-type="post" data-id="post-200329" data-aos="fade-up" data-aos-delay="50">
511    <figure class="article__image no-print ">
512    <a href="https://taxfoundation.org/blog/hidden-tariff-burden-tariff-incidence/">
513      <img width="300" height="200" src="https://taxfoundation.org/wp-content/uploads/2024/05/factory-worker-industrial-manufacturing-3-300x200.jpeg" class="attachment-medium size-medium wp-post-image" alt="Related party trade hidden tariff burden on US domestic manufacturing supply chains tariff incidence A Comparison of the Tax Burden on Labor in the OECD 2024 tax wedge by country trends and taxing wages oecd data" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2024/05/factory-worker-industrial-manufacturing-3-300x200.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2024/05/factory-worker-industrial-manufacturing-3-1024x683.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2024/05/factory-worker-industrial-manufacturing-3-768x512.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2024/05/factory-worker-industrial-manufacturing-3-1536x1024.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2024/05/factory-worker-industrial-manufacturing-3-2048x1365.jpeg 2048w, https://taxfoundation.org/wp-content/uploads/2024/05/factory-worker-industrial-manufacturing-3-272x182.jpeg 272w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
514  </figure>
515  
516  <div class="article__content">
517    <div class="article__meta"><div class="posted-type">Blog</div><span class="posted-on"><time class="entry-date published updated" datetime="2026-09-28T16:39:04-04:00">September 28, 2026</time></span></div>
518    <h3><a href="https://taxfoundation.org/blog/hidden-tariff-burden-tariff-incidence/" class="link-wrap">The Hidden Tariff Burden of Related-Party Trade</a></h3><p>Studies have repeatedly shown that US businesses and consumers are bearing a disproportionate share of the tariff burden.</p>
519<span class="post-reading-time">7 min read</span>  </div>
520
521</article>
522<article class="article" data-type="all-data" data-id="post-200284" data-aos="fade-up" data-aos-delay="50">
523  
524  <div class="article__content">
525    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-data#results">Data</a></div></div>
526    <h3><a href="https://taxfoundation.org/data/all/federal/irs-tax-complexity-costs-us-economy-over-544-billion-annually/" class="link-wrap">Tax Complexity Now Costs the US Economy over $544 Billion Annually</a></h3><span class="post-reading-time">10 min read</span>  </div>
527
528</article>
529<article class="article" data-type="post" data-id="post-200255" data-aos="fade-up" data-aos-delay="50">
530  
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532    <div class="article__meta"><div class="posted-type">Blog</div></div>
533    <h3><a href="https://taxfoundation.org/blog/state-barrel-tax-federal-conformity/" class="link-wrap">States’ Nonconformity with Federal Measurements Creates “Barrels” of Compliance Costs</a></h3><span class="post-reading-time">5 min read</span>  </div>
534
535</article>
536<article class="article" data-type="post" data-id="post-200077" data-aos="fade-up" data-aos-delay="50">
537  
538  <div class="article__content">
539    <div class="article__meta"><div class="posted-type">Blog</div><div class="posted-europe">Europe</a></div></div>
540    <h3><a href="https://taxfoundation.org/blog/eu-tobacco-tax-excise-directive-2026/" class="link-wrap">Tobacco Excise Directive: Trade-Offs for the Harmonization Vision</a></h3><span class="post-reading-time">7 min read</span>  </div>
541
542</article>
543<article class="article" data-type="all-data" data-id="post-178323" data-aos="fade-up" data-aos-delay="50">
544  
545  <div class="article__content">
546    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-data#results">Data</a></div><div class="posted-europe">Europe</a></div></div>
547    <h3><a href="https://taxfoundation.org/data/all/eu/beer-taxes-europe/" class="link-wrap">
547Beer Taxes in Europe, 2026</a></h3><span class="post-reading-time">5 min read</span>  </div>
548
549</article>
550<article class="article" data-type="post" data-id="post-200124" data-aos="fade-up" data-aos-delay="50">
551  
552  <div class="article__content">
553    <div class="article__meta"><div class="posted-type">Blog</div></div>
554    <h3><a href="https://taxfoundation.org/blog/three-facts-straightening-out-the-debate-over-bonus-depreciation/" class="link-wrap">Three Facts Straightening Out the Debate Over Bonus Depreciation</a></h3><span class="post-reading-time">7 min read</span>  </div>
555
556</article>
557<article class="article" data-type="all-research" data-id="post-200100" data-aos="fade-up" data-aos-delay="50">
558  
559  <div class="article__content">
560    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-research#results">Research</a></div></div>
561    <h3><a href="https://taxfoundation.org/research/all/federal/federal-healthcare-spending-budget-cost/" class="link-wrap">The Spiraling Cost of Federal Healthcare Subsidies and Carveouts</a></h3><span class="post-reading-time">14 min read</span>  </div>
562
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574      <div class="articles">
575        <h2>Featured Work</h2>
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578<article class="article" data-type="all-research" data-id="post-197393" data-aos="fade-up" data-aos-delay="50">
579  
580  <div class="article__content">
581    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-research#results">Research</a></div></div>
582    <h3><a href="https://taxfoundation.org/research/all/federal/can-tax-increases-fix-the-national-debt/" class="link-wrap">Can Tax Reform Solve the Debt Problem—or Just Slow It?</a></h3><span class="post-reading-time">41 min read</span>  </div>
583
584</article></li><li>
585<article class="article" data-type="all-research" data-id="post-192943" data-aos="fade-up" data-aos-delay="50">
586  
587  <div class="article__content">
588    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-research#results">Research</a></div></div>
589    <h3><a href="https://taxfoundation.org/research/all/state/2026-state-tax-competitiveness-index/" class="link-wrap">2026 State Tax Competitiveness Index</a></h3><span class="post-reading-time">122 min read</span>  </div>
590
591</article></li><li>
592<article class="article" data-type="all-research" data-id="post-191547" data-aos="fade-up" data-aos-delay="50">
593  
594  <div class="article__content">
595    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-research#results">Research</a></div></div>
596    <h3><a href="https://taxfoundation.org/research/all/global/2025-international-tax-competitiveness-index/" class="link-wrap">International Tax Competitiveness Index 2025</a></h3><span class="post-reading-time">93 min read</span>  </div>
597
598</article></li><li>
599<article class="article" data-type="all-research" data-id="post-192141" data-aos="fade-up" data-aos-delay="50">
600  
601  <div class="article__content">
602    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-research#results">Research</a></div></div>
603    <h3><a href="https://taxfoundation.org/research/all/state/property-tax-repeal-replace-revenue/" class="link-wrap">There’s No Good Way to Pay for Property Tax Repeal</a></h3><span class="post-reading-time">20 min read</span>  </div>
604
605</article></li><li>
606<article class="article" data-type="all-research" data-id="post-188372" data-aos="fade-up" data-aos-delay="50">
607  
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609    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-research#results">Research</a></div></div>
610    <h3><a href="https://taxfoundation.org/research/all/federal/big-beautiful-bill-senate-gop-tax-plan/" class="link-wrap">One Big Beautiful Bill Act Tax Policies: Details and Analysis</a></h3><span class="post-reading-time">12 min read</span>  </div>
611
612</article></li><li>
613<article class="article" data-type="all-research" data-id="post-123071" data-aos="fade-up" data-aos-delay="50">
614  
615  <div class="article__content">
616    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-research#results">Research</a></div></div>
617    <h3><a href="https://taxfoundation.org/research/all/state/remote-work-tax-reform-mobility-modernization/" class="link-wrap">Eight State Tax Reforms for Mobility and Modernization</a></h3><span class="post-reading-time">40 min read</span>  </div>
618
619</article></li><li>
620<article class="article" data-type="all-research" data-id="post-139770" data-aos="fade-up" data-aos-delay="50">
621  
622  <div class="article__content">
623    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-research#results">Research</a></div></div>
624    <h3><a href="https://taxfoundation.org/research/all/federal/global-minimum-tax-us-tax-base/" class="link-wrap">Risks to the US Tax Base from Pillar Two</a></h3><span class="post-reading-time">39 min read</span>  </div>
625
626</article></li><li>
627<article class="article" data-type="all-research" data-id="post-196025" data-aos="fade-up" data-aos-delay="50">
628  
629  <div class="article__content">
630    <div class="article__meta"><div class="posted-type"><a href="https://taxfoundation.org/all-research-data/?post_types=all-research#results">Research</a></div><div class="posted-europe">Europe</a></div></div>
631    <h3><a href="https://taxfoundation.org/research/all/eu/2025-european-tax-rankings/" class="link-wrap">2025 European Tax Policy Scorecard</a></h3><span class="post-reading-time">55 min read</span>  </div>
632
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640    <li data-aos="fade-up"><img width="150" height="150" src="https://taxfoundation.org/wp-content/uploads/2025/10/AdobeStock_706110597-150x150.jpeg" class="attachment-thumbnail size-thumbnail wp-post-image" alt="2026 tax brackets" decoding="async" /><a href="https://taxfoundation.org/data/all/federal/2026-tax-brackets/">2026 Tax Brackets</a></li><li data-aos="fade-up"><img width="150" height="150" src="https://taxfoundation.org/wp-content/uploads/2026/03/Facts-and-Figures-26-150x150.png" class="attachment-thumbnail size-thumbnail wp-post-image" alt="Facts &amp; Figures Tax Foundation 2026 State Tax Data Explorer" decoding="async" /><a href="https://taxfoundation.org/data/all/state/2026-state-tax-data/">Facts &#038; Figures 2026: How Does Your State Compare?</a></li><li data-aos="fade-up"><img width="150" height="150" src="https://taxfoundation.org/wp-content/uploads/2026/04/AdobeStock_193884405-150x150.jpeg" class="attachment-thumbnail size-thumbnail wp-post-image" alt="Summary of the Latest Federal Income Tax Data, Tax Year 2023 2026 update of IRS data of who pays federal income taxes the most" decoding="async" /><a href="https://taxfoundation.org/data/all/federal/who-pays-federal-income-taxes-tax-year-2023/">Summary of the Latest Federal Income Tax Data, Tax Year 2023</a></li><li data-aos="fade-up"><img width="150" height="150" src="https://taxfoundation.org/wp-content/uploads/2026/02/top-marginal-state-individual-income-tax-rates-as-of-january-1-2026--150x150.png" class="attachment-thumbnail size-thumbnail wp-post-image" alt="Top Marginal State Individual Income Tax Rates 2026" decoding="async" /><a href="https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/">State Individual Income Tax Rates and Brackets, 2026</a></li><li data-aos="fade-up"><img width="150" height="150" src="https://taxfoundation.org/wp-content/uploads/2026/01/LOSTJan26-150x150.png" class="attachment-thumbnail size-thumbnail wp-post-image" alt="2026 state and local sales tax rates by state" decoding="async" /><a href="https://taxfoundation.org/data/all/state/sales-tax-rates/">State and Local Sales Tax Rates, 2026</a></li><li data-aos="fade-up"><img width="150" height="150" src="https://taxfoundation.org/wp-content/uploads/2025/12/T8a8c-corporate-tax-rates-around-the-world--150x150.png" class="attachment-thumbnail size-thumbnail wp-post-image" alt="2025 corporate tax rates by country and around the world where does the us rank on corporate taxes is us corporate tax high" decoding="async" /><a href="https://taxfoundation.org/data/all/global/corporate-tax-rates-by-country-2025/">Corporate Tax Rates Around the World, 2025</a></li><li data-aos="fade-up"><img width="150" height="150" src="https://taxfoundation.org/wp-content/uploads/2025/02/top-personal-income-tax-rates-in-europe-1-150x150.png" class="attachment-thumbnail size-thumbnail wp-post-image" alt="2026 top personal income tax rates in europe 2026" decoding="async" /><a href="https://taxfoundation.org/data/all/eu/top-personal-income-tax-rates-europe/">Top Personal Income Tax Rates in Europe, 2026</a></li>  </ul>
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663      <img width="300" height="300" src="https://taxfoundation.org/wp-content/uploads/2023/06/DBunn-2-300x300.png" class="attachment-medium size-medium wp-post-image" alt="Daniel Bunn Tax Foundation President &amp; CEO" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2023/06/DBunn-2-300x300.png 300w, https://taxfoundation.org/wp-content/uploads/2023/06/DBunn-2-150x150.png 150w, https://taxfoundation.org/wp-content/uploads/2023/06/DBunn-2-768x768.png 768w, https://taxfoundation.org/wp-content/uploads/2023/06/DBunn-2.png 1000w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
664        <div>
665      <div class="type">Expert</div><h4><a href="https://taxfoundation.org/about-us/staff/daniel-bunn/" rel="bookmark">Daniel Bunn</a></h4><div class="position">President and CEO</div>    </div>
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673      <img width="300" height="300" src="https://taxfoundation.org/wp-content/uploads/2023/08/eYork-300x300.png" class="attachment-medium size-medium wp-post-image" alt="Erica York Tax Foundation" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2023/08/eYork-300x300.png 300w, https://taxfoundation.org/wp-content/uploads/2023/08/eYork-150x150.png 150w, https://taxfoundation.org/wp-content/uploads/2023/08/eYork-768x768.png 768w, https://taxfoundation.org/wp-content/uploads/2023/08/eYork.png 1000w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
674        <div>
675      <div class="type">Expert</div><h4><a href="https://taxfoundation.org/about-us/staff/erica-york/" rel="bookmark">Erica York</a></h4><div class="position">Senior Economist</div>    </div>
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683      <img width="300" height="300" src="https://taxfoundation.org/wp-content/uploads/2025/02/wMcBride-2-300x300.png" class="attachment-medium size-medium wp-post-image" alt="William McBride or Will McBride Tax Foundation" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2025/02/wMcBride-2-300x300.png 300w, https://taxfoundation.org/wp-content/uploads/2025/02/wMcBride-2-150x150.png 150w, https://taxfoundation.org/wp-content/uploads/2025/02/wMcBride-2-768x768.png 768w, https://taxfoundation.org/wp-content/uploads/2025/02/wMcBride-2.png 1000w" sizes="(max-width: 300px) 100v
683w, 300px" />    </a>
684        <div>
685      <div class="type">Expert</div><h4><a href="https://taxfoundation.org/about-us/staff/william-mcbride/" rel="bookmark">William McBride</a></h4><div class="position">Chief Economist & Stephen J. Entin Fellow in Economics</div>    </div>
686  </div>
687
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693      <img width="300" height="300" src="https://taxfoundation.org/wp-content/uploads/2023/08/KLoughead-300x300.png" class="attachment-medium size-medium wp-post-image" alt="Katherine Loughead Tax Foundation" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2023/08/KLoughead-300x300.png 300w, https://taxfoundation.org/wp-content/uploads/2023/08/KLoughead-150x150.png 150w, https://taxfoundation.org/wp-content/uploads/2023/08/KLoughead-768x768.png 768w, https://taxfoundation.org/wp-content/uploads/2023/08/KLoughead.png 1000w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
694        <div>
695      <div class="type">Expert</div><h4><a href="https://taxfoundation.org/about-us/staff/katherine-loughead/" rel="bookmark">Katherine Loughead</a></h4><div class="position">Vice President of State Tax Policy</div>    </div>
696  </div>
697
698  
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701  <div class="staff-card__header">
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703      <img width="300" height="300" src="https://taxfoundation.org/wp-content/uploads/2023/08/JWalczak-300x300.png" class="attachment-medium size-medium wp-post-image" alt="Jared Walczak Tax Foundation" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2023/08/JWalczak-300x300.png 300w, https://taxfoundation.org/wp-content/uploads/2023/08/JWalczak-150x150.png 150w, https://taxfoundation.org/wp-content/uploads/2023/08/JWalczak-768x768.png 768w, https://taxfoundation.org/wp-content/uploads/2023/08/JWalczak.png 1000w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
704        <div>
705      <div class="type">Expert</div><h4><a href="https://taxfoundation.org/about-us/staff/jared-walczak/" rel="bookmark">Jared Walczak</a></h4><div class="position">Senior Fellow</div>    </div>
706  </div>
707
708  
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712        <a href="https://taxfoundation.org/wp-content/uploads/2025/02/sBray-1.png" target="_blank">
713      <img width="300" height="300" src="https://taxfoundation.org/wp-content/uploads/2025/02/sBray-1-300x300.png" class="attachment-medium size-medium wp-post-image" alt="Sean Bray Tax Foundation and Tax Foundation Europe" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2025/02/sBray-1-300x300.png 300w, https://taxfoundation.org/wp-content/uploads/2025/02/sBray-1-150x150.png 150w, https://taxfoundation.org/wp-content/uploads/2025/02/sBray-1-768x768.png 768w, https://taxfoundation.org/wp-content/uploads/2025/02/sBray-1.png 1000w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
714        <div>
715      <div class="type">Expert</div><h4><a href="https://taxfoundation.org/about-us/staff/sean-bray/" rel="bookmark">Sean Bray</a></h4><div class="position">Vice President of Global Tax Policy at Tax Foundation and Policy Director of Tax Foundation Europe</div>    </div>
716  </div>
717
718  
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720<div class="staff-card" data-aos="fade-up">
721  <div class="staff-card__header">
722        <a href="https://taxfoundation.org/wp-content/uploads/2023/08/GWattson.png" target="_blank">
723      <img width="300" height="300" src="https://taxfoundation.org/wp-content/uploads/2023/08/GWattson-300x300.png" class="attachment-medium size-medium wp-post-image" alt="Garrett Watson Tax Foundation" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2023/08/GWattson-300x300.png 300w, https://taxfoundation.org/wp-content/uploads/2023/08/GWattson-150x150.png 150w, https://taxfoundation.org/wp-content/uploads/2023/08/GWattson-768x768.png 768w, https://taxfoundation.org/wp-content/uploads/2023/08/GWattson.png 1000w" sizes="(max-width: 300px) 100v
723w, 300px" />    </a>
724        <div>
725      <div class="type">Expert</div><h4><a href="https://taxfoundation.org/about-us/staff/garrett-watson/" rel="bookmark">Garrett Watson</a></h4><div class="position">Vice President of Federal Tax Policy</div>    </div>
726  </div>
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728  
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731  <div class="staff-card__header">
732        <a href="https://taxfoundation.org/wp-content/uploads/2023/08/aHoffer.png" target="_blank">
733      <img width="300" height="300" src="https://taxfoundation.org/wp-content/uploads/2023/08/aHoffer-300x300.png" class="attachment-medium size-medium wp-post-image" alt="Adam Hoffer Tax Foundation" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2023/08/aHoffer-300x300.png 300w, https://taxfoundation.org/wp-content/uploads/2023/08/aHoffer-1024x1024.png 1024w, https://taxfoundation.org/wp-content/uploads/2023/08/aHoffer-150x150.png 150w, https://taxfoundation.org/wp-content/uploads/2023/08/aHoffer-768x768.png 768w, https://taxfoundation.org/wp-content/uploads/2023/08/aHoffer-1536x1536.png 1536w, https://taxfoundation.org/wp-content/uploads/2023/08/aHoffer-2048x2048.png 2048w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
734        <div>
735      <div class="type">Expert</div><h4><a href="https://taxfoundation.org/about-us/staff/adam-hoffer/" rel="bookmark">Adam Hoffer</a></h4><div class="position">Director of Excise Tax Policy</div>    </div>
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752      
753<article class="article" data-type="podcast" data-id="post-200298" data-aos="fade-up" data-aos-delay="50">
754    <figure class="article__image no-print ">
755    <a href="https://taxfoundation.org/podcast/all/california-wealth-tax-explained/">
756      <img width="300" height="200" src="https://taxfoundation.org/wp-content/uploads/2020/03/california-capitol-e1584716023128-300x200.jpeg" class="attachment-medium size-medium wp-post-image" alt="California billionaire tax California wealth tax explained and why it might fail podcast discussion the deduction podcast from tax foundation" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2020/03/california-capitol-e1584716023128-300x200.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2020/03/california-capitol-e1584716023128-1024x683.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2020/03/california-capitol-e1584716023128-768x512.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2020/03/california-capitol-e1584716023128-1536x1024.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2020/03/california-capitol-e1584716023128-272x182.jpeg 272w, https://taxfoundation.org/wp-content/uploads/2020/03/california-capitol-e1584716023128.jpeg 1980w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
757  </figure>
758  
759  <div class="article__content">
760    <div class="article__meta"><div class="posted-type">Podcast</div><span class="posted-on"><time class="entry-date published" datetime="2026-09-28T12:09:37-04:00">September 28, 2026</time><time class="updated" datetime="2026-09-28T12:13:14-04:00">September 28, 2026</time></span></div>
761    <h3><a href="https://taxfoundation.org/podcast/all/california-wealth-tax-explained/" class="link-wrap">California&#8217;s Wealth Tax Explained (And Why It Might Fail)</a></h3><p>California&#8217;s billionaire tax is on the ballot this November, and it raises more questions than answers. From lost government revenue to legal battles that could drag on for years, what would this first-in-the-nation wealth tax actually do?</p>
762  </div>
763
764</article>
765<article class="article" data-type="oped" data-id="post-200044" data-aos="fade-up" data-aos-delay="50">
766    <figure class="article__image no-print ">
767    <a href="https://taxfoundation.org/oped/financial-literacy-tax-code/">
768      <img width="300" height="193" src="https://taxfoundation.org/wp-content/uploads/2023/05/taxedu-education-300x193.jpg" class="attachment-medium size-medium wp-post-image" alt="Tax Education - girl in classroom" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2023/05/taxedu-education-300x193.jpg 300w, https://taxfoundation.org/wp-content/uploads/2023/05/taxedu-education.jpg 648w" sizes="(max-width: 300px) 100v
768w, 300px" />    </a>
769  </figure>
770  
771  <div class="article__content">
772    <div class="article__meta"><div class="posted-type">Op-eds</div><span class="posted-on"><time class="entry-date published" datetime="2026-09-10T10:09:41-04:00">September 10, 2026</time><time class="updated" datetime="2026-09-11T10:10:38-04:00">September 11, 2026</time></span></div>
773    <h3><a href="https://taxfoundation.org/oped/financial-literacy-tax-code/" class="link-wrap">Teachers Are Omitting a Big Part of Financial Literacy</a></h3><p>Most Americans don’t understand how the tax code works. According to a poll conducted by TaxEDU, a majority of respondents do not have a basic understanding of common tax concepts. </p>
774  </div>
775
776</article>
777<article class="article" data-type="oped" data-id="post-199928" data-aos="fade-up" data-aos-delay="50">
778    <figure class="article__image no-print ">
779    <a href="https://taxfoundation.org/oped/utah-targeted-digital-advertising-tax/">
780      <img width="300" height="190" src="https://taxfoundation.org/wp-content/uploads/2022/10/Utah-andreykr-300x190.jpeg" class="attachment-medium size-medium wp-post-image" alt="" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2022/10/Utah-andreykr-300x190.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2022/10/Utah-andreykr-1024x648.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2022/10/Utah-andreykr-768x486.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2022/10/Utah-andreykr-1536x972.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2022/10/Utah-andreykr-2048x1295.jpeg 2048w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
781  </figure>
782  
783  <div class="article__content">
784    <div class="article__meta"><div class="posted-type">Op-eds</div><span class="posted-on"><time class="entry-date published" datetime="2026-09-03T10:39:03-04:00">September 3, 2026</time><time class="updated" datetime="2026-09-08T10:39:50-04:00">September 8, 2026</time></span></div>
785    <h3><a href="https://taxfoundation.org/oped/utah-targeted-digital-advertising-tax/" class="link-wrap">Maryland Ruling Exposes the Utah Targeted Advertising Tax’s Legal Vulnerability</a></h3><p>Utah’s targeted advertising tax is not identical to Maryland’s, but it shares key characteristics that make it vulnerable to the same challenges that sank Maryland’s tax, starting with a clash with the Internet Tax Freedom Act (ITFA).</p>
786  </div>
787
788</article>
789<article class="article" data-type="podcast" data-id="post-199794" data-aos="fade-up" data-aos-delay="50">
790    <figure class="article__image no-print ">
791    <a href="https://taxfoundation.org/podcast/all/paul-ryan-kevin-brady-bold-tax-reform/">
792      <img width="300" height="169" src="https://taxfoundation.org/wp-content/uploads/2026/08/Paul-Ryan-and-Kevin-Brady-300x169.jpg" class="attachment-medium size-medium wp-post-image" alt="" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2026/08/Paul-Ryan-and-Kevin-Brady-300x169.jpg 300w, https://taxfoundation.org/wp-content/uploads/2026/08/Paul-Ryan-and-Kevin-Brady-1024x576.jpg 1024w, https://taxfoundation.org/wp-content/uploads/2026/08/Paul-Ryan-and-Kevin-Brady-768x432.jpg 768w, https://taxfoundation.org/wp-content/uploads/2026/08/Paul-Ryan-and-Kevin-Brady-1536x864.jpg 1536w, https://taxfoundation.org/wp-content/uploads/2026/08/Paul-Ryan-and-Kevin-Brady.jpg 1920w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
793  </figure>
794  
795  <div class="article__content">
796    <div class="article__meta"><div class="posted-type">Podcast</div><span class="posted-on"><time class="entry-date published" datetime="2026-09-02T14:17:01-04:00">September 2, 2026</time><time class="updated" datetime="2026-09-02T14:21:49-04:00">September 2, 2026</time></span></div>
797    <h3><a href="https://taxfoundation.org/podcast/all/paul-ryan-kevin-brady-bold-tax-reform/" class="link-wrap">Going Bold: Paul Ryan &#038; Kevin Brady on Tax Reform</a></h3><p>Ten years ago, then-Speaker Paul Ryan and Ways and Means Chairman Kevin Brady released the &#8220;Better Way&#8221; Tax Plan, the blueprint that would eventually become the Tax Cuts and Jobs Act of 2017—the largest overhaul of the US tax code in over 30 years.</p>
798  </div>
799
800</article>
801<article class="article" data-type="testimony" data-id="post-199627" data-aos="fade-up" data-aos-delay="50">
802    <figure class="article__image no-print ">
803    <a href="https://taxfoundation.org/testimony/belgium-digital-tax-proposal/">
804      <img width="300" height="199" src="https://taxfoundation.org/wp-content/uploads/2026/08/GIST
804EL-1-300x199.jpeg" class="attachment-medium size-medium wp-post-image" alt="Belgium Digital Services Taxes, Belgian Tax Reform 2026" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-300x199.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-1024x680.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-768x510.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-1536x1020.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2026/08/GISTEL-1-2048x1360.jpeg 2048w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
805  </figure>
806  
807  <div class="article__content">
808    <div class="article__meta"><div class="posted-type">Testimony</div><div class="posted-europe">Europe</a></div><span class="posted-on"><time class="entry-date published" datetime="2026-08-31T04:55:24-04:00">August 31, 2026</time><time class="updated" datetime="2026-09-03T10:25:24-04:00">September 3, 2026</time></span></div>
809    <h3><a href="https://taxfoundation.org/testimony/belgium-digital-tax-proposal/" class="link-wrap">Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mistakes of Digital Services Taxes</a></h3><p>The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while raising relatively little revenue.</p>
810  </div>
811
812</article>
813<article class="article" data-type="oped" data-id="post-199605" data-aos="fade-up" data-aos-delay="50">
814    <figure class="article__image no-print ">
815    <a href="https://taxfoundation.org/oped/trump-accounts-saving/">
816      <img width="300" height="199" src="https://taxfoundation.org/wp-content/uploads/2026/08/igorkol_ter-1-300x199.jpeg" class="attachment-medium size-medium wp-post-image" alt="Trump Accounts, Savings Accounts" decoding="async" srcset="https://taxfoundation.org/wp-content/uploads/2026/08/igorkol_ter-1-300x199.jpeg 300w, https://taxfoundation.org/wp-content/uploads/2026/08/igorkol_ter-1-1024x681.jpeg 1024w, https://taxfoundation.org/wp-content/uploads/2026/08/igorkol_ter-1-768x511.jpeg 768w, https://taxfoundation.org/wp-content/uploads/2026/08/igorkol_ter-1-1536x1021.jpeg 1536w, https://taxfoundation.org/wp-content/uploads/2026/08/igorkol_ter-1-2048x1362.jpeg 2048w" sizes="(max-width: 300px) 100vw, 300px" />    </a>
817  </figure>
818  
819  <div class="article__content">
820    <div class="article__meta"><div class="posted-type">Op-eds</div><span class="posted-on"><time class="entry-date published updated" datetime="2026-08-26T14:32:56-04:00">August 26, 2026</time></span></div>
821    <h3><a href="https://taxfoundation.org/oped/trump-accounts-saving/" class="link-wrap">Will Trump Accounts Make Saving Easier?</a></h3><p>How we support savings in the US is too complex, and Trump Accounts worsen the problem. If lawmakers truly want to increase savings for taxpayers from day one, they should look to the UK and Canada, which have done it successfully for many years.</p>
822  </div>
823
824</article>
825<article class="article" data-type="oped" data-id="post-199202" data-aos="fade-up" data-aos-delay="50">
826  
827  <div class="article__content">
828    <div class="article__meta"><div class="posted-type">Op-eds</div></div>
829    <h3><a href="https://taxfoundation.org/oped/wealth-tax-government-revenue/" class="link-wrap">Why Wealth Taxes Always Fail</a></h3>  </div>
830
831</article>
832<article class="article" data-type="oped" data-id="post-199187" data-aos="fade-up" data-aos-delay="50">
833  
834  <div class="article__content">
835    <div class="article__meta"><div class="posted-type">Op-eds</div></div>
836    <h3><a href="https://taxfoundation.org/oped/california-billionaire-tax-migration/" class="link-wrap">Why Billionaires Are Still Leaving California</a></h3>  </div>
837
838</article>
839<article class="article" data-type="oped" data-id="post-199142" data-aos="fade-up" data-aos-delay="50">
840  
841  <div class="article__content">
842    <div class="article__meta"><div class="posted-type">Op-eds</div></div>
843    <h3><a href="https://taxfoundation.org/oped/missouri-income-tax-amendment-5/" class="link-wrap">If Amendment 5 Passes, Lawmakers Need a Zephyr, not a Gale, to Sail Missouri to Tax Competitiveness</a></h3>  </div>
844
845</article>
846<article class="article" data-type="oped" data-id="post-198660" data-aos="fade-up" data-aos-delay="50">
847  
848  <div class="article__content">
849    <div class="article__meta"><div class="posted-type">Op-eds</div></div>
850    <h3><a href="https://taxfoundation.org/oped/oil-gas-tax-windfall-profits/" class="link-wrap">A Taxing Approach to High Energy Costs Will Backfire</a></h3>  </div>
851
852</article>
853<article class="article" data-type="oped" data-id="post-198654" data-aos="fade-up" data-aos-delay="50">
854  
855  <div class="article__content">
856    <div class="article__meta"><div class="posted-type">Op-eds</div></div>
857    <h3><a href="https://taxfoundation.org/oped/illinois-alcohol-tax-reform/" class="link-wrap">Illinois’ Alcohol Tax Is Almost As Old as America. It Needs Reform.</a></h3>  </div>
858
859</article>
860<article class="article" data-type="oped" data-id="post-198569" data-aos="fade-up" data-aos-delay="50">
861  
862  <div class="article__content">
863    <div class="article__meta"><div class="posted-type">Op-eds</div></div>
864    <h3><a href="https://taxfoundation.org/oped/usmca-trump-trade-canada-mexico/" class="link-wrap">USMCA Is Up For Review. The US Would Be Foolish Not to Extend It</a></h3>  </div>
865
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944<script src="https://taxfoundation.org/wp-includes/js/hoverIntent.min.js?ver=1.10.2" id="hoverIntent-js"></script>
vendor: 1 bytes, line 944
944
945<script src="https://taxfoundation.org/wp-content/plugins/megamenu/js/maxmegamenu.js?ver=3.7" id="megamenu-js"></script>
945
946
947</body>
948
949</html>
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Line numbers count LF bytes from the start of the resource, as the search results do. Vendor segments are library code the classifier recognised; they are stored but not indexed. Bytes are shown as Latin1 characters, one per byte.