Spain’s Fiscal Map Shifts: Regional Tax Competitiveness Index Reveals Widening Disparities Across Autonomous Communities

MADRID — As economic pressures mount and global competition for talent and capital intensifies, Spain’s decentralized tax landscape is experiencing a profound evolution. The newly released 2026 Regional Tax Competitiveness Index (RTCI), published in collaboration with the Fundación para el Avance de la Libertad, offers a stark look at how the nation’s 19 autonomous communities…

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Charting a Path to Simplicity: Inside the Tax Foundation’s Blueprint for U.S. Tax Code Reform

WASHINGTON — In the decades since the last major comprehensive overhaul of the federal tax system, the U.S. tax code has ballooned into an intricate, labyrinthine maze of carve-outs, specialized deductions, parallel tracking systems, and overlapping incentives. For American taxpayers—ranging from single-parent households and gig-economy workers to multinational corporations—compliance has become a grueling, costly annual…

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Unlocking America’s Housing Supply: How the Rental Housing Investment Act Aims to Fix a Flawed Tax Code

WASHINGTON — Amid an ongoing and deeply entrenched national housing affordability crisis, policymakers, economists, and urban planners increasingly converge on a singular diagnosis: America simply does not have enough homes. From the American Enterprise Institute (AEI) to the Center for American Progress (CAP), analysts across the political spectrum agree that millions of new housing units…

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Leveling the Investment Playing Field: A Comprehensive Analysis of the GROWTH Act and Its Impact on U.S. Capital Markets

Investment in American financial markets forms the bedrock of the nation’s long-term economic trajectory. How the federal tax code treats these investments directly impacts the after-tax returns realized by savers, fundamentally influencing how and where Americans choose to allocate their capital. For decades, disparate tax treatments across different fund structures have acted as an unintended…

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Rethinking Alcohol Taxation: Why the Global Beverage Industry Demands a Paradigm Shift Ahead of 2026

BRUSSELS / LONDON / WASHINGTON — As the calendar marches toward significant policy shifts slated for 2026, governments and fiscal authorities worldwide are grappling with a fundamental mismatch in how they tax alcoholic beverages. For centuries, excise taxes on beer, wine, and spirits have served a dual purpose: discouraging excessive consumption to protect public health…

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The Myth of Foreign Burden: How Intra-Firm Trade and Modern Tariffs Undermine U.S. Manufacturing and Supply Chains

Introduction: The Fallacy of Border Taxes For decades, the political rhetoric surrounding import tariffs has relied on a simple, seductive narrative: that tariffs serve as a tollbooth on foreign commerce, forcing overseas companies to pay for access to the lucrative United States market while shielding domestic industries from unfair competition. Under this traditional view, a…

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The Rising Cost of Connectivity: U.S. Wireless Taxes and Fees Climb to Record Highs in 2026

WASHINGTON — For millions of Americans, particularly younger demographics and low-income households, wireless mobile devices are no longer a luxury; they serve as the primary and often exclusive lifeline for communication, employment, education, and access to essential services. Yet, even as market competition drives down the baseline costs of mobile service plans, government-imposed taxes, fees,…

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The High-Stakes Gamble: Dissecting California’s Proposed Billionaire Wealth Tax and Its Nationwide Ramifications

As voters prepare to head to the polls this November, California stands once again at the epicenter of a pioneering and polarizing fiscal debate. On the ballot is a first-in-the-nation proposal: a sweeping wealth tax targeted directly at the state’s ultra-high-net-worth individuals. While proponents champion the measure as a long-overdue mechanism to address income inequality…

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Rethinking Corporate Taxation: Why Fixing the Base Does Not Justify an 80 Percent Tax Rate

As global economic paradigms shift and policymakers grapple with the realities of a deglobalizing world, prominent legal and economic scholars are rethinking the boundaries of corporate taxation. At the center of this renewed debate is a forthcoming Tax Law Review article titled “Taxation and Deglobalization,” authored by distinguished legal scholar Reuven Avi-Yonah. Avi-Yonah’s provocative thesis…

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The Hidden Cost of the Away Game: What Patrick Mahomes and Ordinary Taxpayers Have in Common

As the new NFL season kicks off, millions of fans focus entirely on rosters, playbook adjustments, and Super Bowl odds. But behind the scenes, star athletes like Patrick Mahomes, Bijan Robinson, Puka Nacua, and Jalen Carter are dealing with a complex financial reality that, surprisingly, mirrors the obligations of everyday Americans who cross state lines…

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