Expensing for capital investment is not a special tax break. Expensing aligns the timing of tax deductions with the timing of actual capital expenditures so that the tax code does not discourage ...

Rising federal government debt and deficits mean that policymakers may increasingly turn to the tax code for additional revenue. Tax Foundation’s new resource, Options for Reforming America’s Tax Code ...

Ten years ago, then-Speaker Paul Ryan and Ways and Means Chairman Kevin Brady released the “Better Way” TaxA tax is a mandatory payment or charge collected by local, state, and national governments ...

In a recent piece, The Washington Post editorial board published a misleading statistic: that 37 percent of Social Security benefits go to senior households with incomes over $100,000. This statistic ...

As the EU economy continues to recover from the energy price shock caused by Russia’s invasion of Ukraine, renewed tensions in the Middle East are once again constraining oil and gas supplies and ...