Democratic presidential candidate Hillary Clinton has proposed a change in the top capital gains tax rates. Under current law, such capital gains have a two-tiered structure: short-term gains face a top rate of 43.4...
- State Beer Excise Tax Rates, 2009-2013
State Beer Excise Tax Rates, 2009-2013
Key Findings Large differentials in cigarette taxes across states create incentives for black market sales. Smuggled cigarettes make up substantial portions of cigarette consumption in many states, and greater than 20 percent of consumption in...
Key Findings OECD countries rely heavily on consumption taxes, such as the value added tax, and social insurance taxes, such as the payroll tax. The United States relies heavily on the individual income tax, at 37 percent of total government...
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