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Tax Foundation

  1. Just three months after targeting Amazon with the Stop BEZOS Act, Sen. Bernie Sanders (I-VT) has turned his attention to another large employer. The “Stop Walmart Act” would penalize large corporations for buying back their stock unless all employees are paid $15 an hour and receive seven days of sick leave. It would also cap […]
  2. Tax competition at its best. Politico reports that the Canadian federal government will allow accelerated depreciation for some investments to compete with the U.S. expensing provision that was implemented as part of the U.S. Tax Cuts and Jobs Act (TCJA). The Canadian government has been concerned that the U.S. move has made the U.S. a more […]
  3. Greece has faced some of the most difficult economic challenges in the developed world over the last decade. Instead of growing, the Greek economy has contracted in eight of the last 10 years, growing by small amounts in just 2014 and 2017. In 2011, the Greek economy shrank by 9.2 percent. The unemployment rate peaked […]
  4. Like the federal income tax, 33 states and the District of Columbia have a graduated-rate state individual income tax, with tax rates that get progressively higher with increases in income. However, significant variation exists among states in both the number of tax brackets and the income threshold at which the top tax rate kicks in. […]
  5. It used to be an article of faith among governors of high-tax states–at least publicly–that tax burdens did not drive business decision-making, and certainly did not affect location decisions. This public show of confidence was always belied by the lengths states go to offer tax incentive packages to attract and retain businesses, and increasingly the […]

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