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Trump campaign, North Carolina Republicans ask justices to stop extension of absentee-ballot deadline (updated)

Posted Thu, October 22nd, 2020 4:16 pm by Amy Howe Two days after three judges on the U.S. Court of Appeals for the 4th Circuit urged them to “take this case up to the Supreme Court immediately,” the Trump campaign and North Carolina Republicans did exactly that, asking the justices to block an extension of […]

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Details and Analysis of Democratic Presidential Nominee Joe Biden’s Tax Plan

October 2020 Update: Since our September analysis of the Biden plan, we have included the campaign proposal to expand the estate and gift tax by reducing the exemption amount to $3.5 million and increasing the top rate for the estate tax to 45 percent, which has impacted our economic, revenue, and distributional estimates. We have also […]

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The UN Approach on Digital Taxation

Policymakers across the world are currently enamored by tax policies that target digital companies, and there are many policy efforts projects that are currently running in parallel. First, the OECD has been working on an approach that we learned last week is expected to wrap up by mid-2021. Second, many countries have been moving unilaterally […]

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Comparing Europe’s Tax Systems: Corporate Taxes

Last week, we released the International Tax Competitiveness Index 2020, a study that measures and compares the competitiveness and neutrality of all 36 OECD countries’ tax systems. In the coming weeks, we will illustrate how European OECD countries rank in each of the five components of the Index: corporate income taxes, individual taxes, consumption taxes, […]

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Justices allow Alabama to restore ban on curbside voting

Posted Wed, October 21st, 2020 10:07 pm by Amy Howe The Supreme Court on Wednesday night granted a request by Alabama election officials to allow them to ban curbside voting. The justices put on hold an order by a federal district judge that would have allowed counties to adopt curbside voting while the state appeals […]

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Biden-Harris Proposals Can Raise Taxes on the Middle Class

Democratic presidential nominee Joe Biden and running mate Kamala Harris have said that, if elected, their administration would not raise taxes on anyone who makes less than $400,000 annually. We and other analysts from across the political spectrum concluded that the tax increases proposed by the Biden-Harris campaign, which include higher corporate and individual income […]

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2021 State Business Tax Climate Index

Explore Our Interactive Map Tool Table of Contents Executive Summary The Tax Foundation’s State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states’ tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show […]

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Symposium: Barrett’s history-first approach to the Second Amendment

Posted Tue, October 20th, 2020 8:50 pm by Katie Barlow This article is part of a symposium on the jurisprudence of Supreme Court nominee Amy Coney Barrett. Ten years before Justice Antonin Scalia wrote the landmark Second Amendment opinion in District of Columbia v. Heller crystallizing the Constitution’s guarantee of the right to keep and bear arms […]

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Supreme Court leaves in place order requiring Pennsylvania to count absentee ballots after Election Day

Posted Mon, October 19th, 2020 8:53 pm by Amy Howe A deadlocked Supreme Court on Monday let stand a lower-court ruling that requires Pennsylvania election officials to count absentee ballots received within three days after Election Day, Nov. 3, even if they are not postmarked. In two brief orders issued shortly after 7 p.m., the […]

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How Would Biden’s Tax Plan Change the Competitiveness of the U.S. Tax Code?

Our International Tax Competitiveness Index has been used to compare the tax systems of OECD countries since 2014. At the beginning of that period, the United States ranked 28th out of 36 countries in the Index. Following the 2017 U.S. tax reform, the rank improved dramatically to 20th, and the U.S. now ranks 21st. The […]