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Sources of government revenue in the OECD tax revenue by country tax collections by country data

Sources of Government Revenue in the OECD, 2025

Developed countries raise tax revenue through individual income taxes, corporate income taxes, social insurance taxes, taxes on goods and services, and property taxes—the combination of which determines how distortionary or neutral a tax system is.

4 min read
Fiscal Forum: Future of the EU Tax Mix Jost Heckemeyer

Fiscal Forum: Future of the EU Tax Mix with Dr. Jost Heckemeyer

Sean Bray interviewed Professor of Business Accounting and Taxation at the University of Kiel, Jost Heckemeyer, about the future of the EU tax mix. The interview shows that there is a trade-off between stability and flexibility in European tax policymaking. It also shows that there ought to be a balance between fairness and competitiveness when thinking about improving tax policy.

16 min read
State and Local Tax Collections Per Capita by State, 2025 State and Local Tax Burdens by State

State and Local Tax Collections Per Capita by State, 2025

According to the latest economic data from the US Census Bureau, the average per capita state and local tax burden is $7,109. However, collections vary widely by state, reflecting differences in tax rates and bases, natural resource endowments, the scale and scope of taxable economic activity in each state, and residents’ political preferences.

5 min read
Georgia property tax reform eorgia Local Option Homestead Property Tax Exemption Amendment

Localities Opt Out of Georgia’s New Homestead Tax Exemption

Policymakers may consider a broader, more comprehensive property tax reform that creates a uniform system with effective levy limits to prevent unauthorized increases in property tax revenues and, in most cases, property tax bills.

4 min read
2025 North Dakota Property Tax Relief and North Dakota Property Tax Reform Options Levy Limits Governor Kelly Armstrong

North Dakota’s Property Tax Reform Proposals: A Three-Part Approach

North Dakota’s financial position provides it with a rare capacity to deliver meaningful property tax relief. However, policymakers must balance immediate relief with fiscal sustainability and ensure that local governments remain adequately funded in the years ahead.

5 min read
Indiana local tax reform debate

Indiana Mulls Local Income and Property Tax Reforms

This legislative session, local taxes are a major topic of debate in Indiana. Although the state’s property tax system is already nationally competitive, dramatic increases in assessed values have created discontent in recent years.

8 min read
Kansas property tax levy limit reform options 2025

Kansas Policymakers Consider Variations of a Property Tax Levy Limit

As the property tax debate continues in Kansas, two new proposals have emerged that are much better structured, and would be more effective, than the assessment limits. However, policymakers should consider additional modifications.

7 min read
Oklahoma tax reform options 2025 OK tax reform

Pro-Growth Tax Reform for Oklahoma, 2025

Lawmakers should finish the work they have begun over the past few decades, tackling tax rates and structures to give the state a leg up in an era of enhanced competition.

84 min read

Understanding the Property Tax

With property tax bills on the rise, homeowners are searching for answers—and some even want to abolish the tax altogether. In this episode, we break down why property taxes are increasing, common but flawed solutions, and why the property tax remains an economically efficient revenue source.

Property Taxes by State and County, 2025

Property taxes are the primary tool for financing local governments. While no taxpayers in high-tax jurisdictions will be celebrating their yearly payments, property taxes are largely rooted in the benefit principle of taxation: the people paying the property tax bills are most often the ones benefiting from the services.

9 min read
Net wealth taxes in europe, 2025 wealth taxes including France wealth tax and Spain wealth tax

Wealth Taxes in Europe, 2025

Wealth taxes not only collect little revenue and create legal uncertainty, but an OECD report argues that they can also disincentivize entrepreneurship, harming innovation and long-term growth.

5 min read
2024 European Tax Policy Scorecard

2024 European Tax Policy Scorecard

The variety of approaches to taxation among European countries creates a need to evaluate these systems relative to each other. For that purpose, we have developed the European Tax Policy Scorecard—a relative comparison of European countries’ tax systems.

55 min read
Taxes and the French Revolution

Taxes and the French Revolution

The French Revolution provides insight into the relationship between a government and its citizens and serves as a reminder that tax policy can have impacts (big and small) that last for centuries.