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The Value-Added Tax

Understand what a value added tax (VAT) is. The current tax system has been widely criticized for its bias against savings, investments, and capital formation. ....

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The Case Against a Value-Added Tax

(Archived document, may contain errors) ....

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Global Competitiveness and the Corporation Income Tax

Over the past several decades, other nations have generally loweredtheir corporate tax rates, while the U.S. has kept its rate largely unchanged. The U.S. has the second highest rate among OECDcountries today. According to the OECD, "corporate income taxeshave the most negative effect on GDP per capita." Reform of theU.S. corporate tax code is essential to meeting the challenges of aglobal economy. ....

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Dutch Secretary of State for Finance publishes new Transfer Pricing Decree and new Decree on the Attribution of Profits to Permanent Establishments

On July 1, 2022, the Dutch Secretary of State for Finance (the Secretary of State) published the new Transfer Pricing Decree (the TP Decree) and the… ....

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Kentucky individual income tax filing deadline is today

FRANKFORT, Ky. —The Kentucky Department of Revenue (DOR) reminds taxpayers that the 2021 state individual income tax filing deadline is today. ....

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