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Symposium: In Fulton, the court has the chance to jettison Employment Division v. Smith – and the pandemic shows why it should take it

Posted Fri, October 30th, 2020 5:16 pm by Lindsay See This article is part of a symposium previewing Fulton v. City of Philadelphia. Lindsay See is solicitor general of the state of West Virginia, which joined an amicus brief on behalf of 13 states in support of the petitioners. The Supreme Court has options for […]

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Case preview: Court will consider the scope of transparency under the Freedom of Information Act’s key “deliberative process” privilege

On Monday, Nov. 2, the Supreme Court will hear oral argument in U.S. Fish and Wildlife Service v. Sierra Club — a case that will define the bounds of the deliberative process privilege under the Freedom of Information Act. More broadly, the case implicates how to balance the public interest in transparency and accountability in […]

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Tracking 2020 State and Local Tax Ballot Measure Results

Was this page helpful to you? Thank You! The Tax Foundation works hard to provide insightful tax policy analysis. Our work depends on support from members of the public like you. Would you consider contributing to our work? Contribute to the Tax Foundation Share This Article! Let us know how we can better serve you! […]

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Spain’s Recovery Budget Comes with Tax Hikes

Spanish taxpayers are facing several tax hikes in addition to the two major taxes—a financial transactions tax (FTT) and a digital services tax (DST)—approved by Spain’s upper house less than two weeks ago. The coalition government this week presented the 2021 budget which includes a 53 percent increase in non-financial public spending from last year, […]

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Petitions of the week: The public-charge rule, Boston Marathon bombing and more

Posted Fri, October 30th, 2020 2:06 pm by Andrew Hamm This week we highlight cert petitions that ask the Supreme Court to review, among other things, the Trump administration’s public-charge rule and the vacated death sentences of Dzokhar Tsarnaev, convicted for his role in the 2013 Boston Marathon bombing. Under the Immigration and Nationality Act, […]

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Case preview: Justices to consider power of courts to review requests to reopen railroad benefits decisions

The federal statutes that govern pay and benefits for railroad workers don’t often make for blockbuster decisions. But given their complexity, and their significance to hundreds of thousands of current and former railroad workers, these laws generate lots of litigation; and in recent years, more railworker cases than you might expect have found their way […]

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A Preliminary Look at 2019 Tax Data for Individuals

The IRS has released tax data covering the first 30 weeks of the tax season, providing a glimpse of how individual taxpayers fared in 2019, the second tax year under the Tax Cuts and Jobs Act (TCJA). The preliminary data provides aggregate information by income group on a range of topics, including sources of income […]

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The Unintended Consequences of Higher Corporate Taxes on Income Inequality

Taxes paid by corporations and income inequality are both topics of national attention, particularly during the ongoing 2020 presidential campaign. Increasing the corporate tax rate is often offered as a solution to income inequality because higher-income individuals tend to own more corporate shares than others and may bear the burden of a tax increase on […]

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Comparing Europe’s Tax Systems: Individual Taxes

Our recently published 2020 International Tax Competitiveness Index (ITCI) measures and compares how well OECD countries promote sustainable economic growth and investment through competitive and neutral tax systems. This week, we examine how European OECD countries rank on individual taxes, continuing our series on the ITCI’s component rankings. The ITCI’s individual tax component scores OECD […]

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Court won’t block extended deadline for North Carolina mail-in ballots

Posted Wed, October 28th, 2020 9:04 pm by Amy Howe The Supreme Court on Wednesday night rejected a request by the Trump campaign and North Carolina Republicans to intervene in a dispute over the deadline for mail-in ballots in North Carolina. With three justices dissenting, the court left in place an extension of the deadline […]