Siim Kallas Proved the Hard Work of Sound Tax Reform Pays Off
If America’s leaders today want to learn how to build a lasting system on the foundation of simplicity and neutrality, they should follow the Siim Kallas blueprint.
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Testimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mistakes of Digital Services Taxes
The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while raising relatively little revenue.
Four Ways US Bond Markets Affect Tax Revenue
Federal government debt is over $32 trillion, around the size of the nation’s annual economic output (its gross domestic product, or GDP). Debt levels this high mean US borrowing costs are sensitive to interest rate changes that may otherwise seem small.
5 min read
Gas Taxes by State, 2026
California levies the highest tax on gasoline at 73.6 cents per gallon (cpg), followed by Illinois at 70.4 cpg and Indiana at 63.1 cpg.
10 min read
Will Trump Accounts Make Saving Easier?
How we support savings in the US is too complex, and Trump Accounts worsen the problem. If lawmakers truly want to increase savings for taxpayers from day one, they should look to the UK and Canada, which have done it successfully for many years.
New Food and Drug Administration Commissioner Should Reform the Center for Tobacco Products
In 2025, the CTP reduced the backlog of premarket tobacco product applications (PMTAs) by about 70 percent. This year, the CTP is already accelerating PMTA reviews further and allowing some leeway for products under review but not yet officially authorized. This is great progress, but much more can be made.
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2026 State Tax Competitiveness Index
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International Tax Competitiveness Index 2025
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Risks to the US Tax Base from Pillar Two
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2025 European Tax Policy Scorecard
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2026 Tax Brackets
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Summary of the Latest Federal Income Tax Data, Tax Year 2023
State Individual Income Tax Rates and Brackets, 2026
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Corporate Tax Rates Around the World, 2025
Top Personal Income Tax Rates in Europe, 2026
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Commentary
See All CommentaryTestimony: Legislative Proposal to Adapt the Income Tax Code to the Digital Economy Repeats the Economic and Legal Mistakes of Digital Services Taxes
The Belgian proposal departs significantly from sound tax policy principles and risks generating substantial economic distortions, legal uncertainty, and trade frictions while raising relatively little revenue.
Will Trump Accounts Make Saving Easier?
How we support savings in the US is too complex, and Trump Accounts worsen the problem. If lawmakers truly want to increase savings for taxpayers from day one, they should look to the UK and Canada, which have done it successfully for many years.
Why Wealth Taxes Always Fail
Though they are often framed as affecting only the richest households, the economic effects of wealth taxes extend much further by reducing capital formation, discouraging entrepreneurship, curtailing wage and employment growth, and ultimately weakening the overall economy.
Why Billionaires Are Still Leaving California
The California Billionaire Tax Act’s residency provisions are exceptionally vulnerable to legal challenge. Even if the tax passes and survives challenges to its broader constitutionality, billionaires who leave California sometime in 2026 have good reason to believe they can escape some or all of the tax.
If Amendment 5 Passes, Lawmakers Need a Zephyr, not a Gale, to Sail Missouri to Tax Competitiveness
If voters approve Amendment 5 on the primary election ballot this August, Missouri policymakers must pass legislation to gradually phase out the state’s income tax while choosing how to pay for this goal.
A Taxing Approach to High Energy Costs Will Backfire
If you want more energy production, taxing producers is the wrong place to start. And if you want to tax companies more if they’re making big profits, the corporate income tax already does that.
Illinois’ Alcohol Tax Is Almost As Old as America. It Needs Reform.
USMCA Is Up For Review. The US Would Be Foolish Not to Extend It
Testimony: Are Digital Services Taxes a Viable Solution for the EU Budget?
Floridians Should Think Twice Before Embracing Property Tax Elimination
What Europe’s UN Tax Turn Means for Multinationals
Will the AI Apocalypse Come for the Tax Code?