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Poland Borrows an Idea from Estonia’s Tax System, but Misses the Point

Poland and Estonia have dramatically different tax systems. While Estonia has earned the top rank in our International Tax Competitiveness Index for seven years running, Poland consistently ranks toward the bottom of the Index. This year Poland ranks 34th out of 36 countries. While consumption and property tax policies are key contributors to this low […]

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Reviewing Effective Tax Rates Faced by Corporate Income

Among President-elect Joe Biden’s proposals is increasing taxes on corporate income, both at the entity level and at the shareholder level. If enacted, Biden’s plan would reduce after-tax income for corporations and shareholders across the income distribution, reduce economic growth by over 1.5 percent, and eliminate more than half-a-million jobs. Increasing taxes on corporate income […]