Tax Policy - What the Internet Can Teach Us About Capital Investment, Infrastructure, and Tax Policy The lockdowns imposed in response to the COVID-19 pandemic induced an increase in demand for broadband internet, as work from home and other social distancing...

Tax Policy - Weighing the Benefits of Permitting Business Credit Cashouts in Phase 4 Economic Relief As policymakers explore options for additional business tax relief in “Phase 4” of coronavirus relief legislation, one idea that has received renewed attention...

Tax Policy - Germany Adopts a Temporary VAT Cut This month, the German government agreed to a new round of fiscal support for the economy in light of the challenges from the ongoing pandemic. The total cost of the new package is €130 billion and is in addition...

Tax Policy - Seattle Officials Return with New Proposal for Taxing Employment Seattle’s city council—or at least a few of its members—are again gearing up for an effort to increase taxes on the city’s largest employers. The targets of the proposed taxes have...