Flawed EU Tax Disclosure Standards Will Cause Confusion
The EU public country-by-country data provides information on taxes and profits that do not align with standard financial disclosure requirements.
6 min read
Latest Work
How Withholding Taxes Affect Cross-Border Investment in Europe
Because withholding taxes can create double taxation and administrative friction even where foreign tax credits are available, the European Commission’s 2026 Tax Omnibus proposal to eliminate them on dividend, interest, and royalty payments between EU companies regardless of holding percentage would foster stronger cross-border savings and investment.
6 min read
Can New York City Tax Itself Out of Traffic?
NYC’s congestion tolling has reduced congestion, raised money for the MTA, and sped up vehicles in the city. Its success has inspired proposals for congestion tolling in other major US cities, like Los Angeles and Washington, DC.
4 min read
Taxing the Matchmakers: How Digital Services Taxes Cascade Through Online Commerce
A destination-based value-added tax (VAT) or goods and services tax (GST) is a better instrument for taxing digital consumption by avoiding cascading. Recent experience shows that governments can tax digital consumption with a better structure than DSTs.
15 min read
Tax Subsidies for R&D Expenditures in Europe, 2026
Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for R&D activity. However, a significant number of jurisdictions also offer R&D tax incentives.
5 min read
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.
There Is No Low-Tax Case for Tariffs
8 min readRemembering Bill Archer
3 min readFeatured Work
-
-
2026 State Tax Competitiveness Index
122 min read -
International Tax Competitiveness Index 2025
93 min read -
-
-
-
-
Risks to the US Tax Base from Pillar Two
39 min read -
2025 European Tax Policy Scorecard
55 min read -
Popular Data
2026 Tax Brackets
Facts & Figures 2026: How Does Your State Compare?
Summary of the Latest Federal Income Tax Data, Tax Year 2023
State Individual Income Tax Rates and Brackets, 2026
State and Local Sales Tax Rates, 2026
Corporate Tax Rates Around the World, 2025
Top Personal Income Tax Rates in Europe, 2026
We are the world’s leading nonpartisan tax policy nonprofit.
The Tax Foundation is the world’s leading nonpartisan tax policy 501(c)(3) nonprofit. For over 80 years, our mission has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.
Our vision is a world where the tax code doesn’t stand in the way of success. Every day, our team of trusted experts strives towards that vision by remaining principled, insightful, and engaged and by advancing the principles of sound tax policy: simplicity, neutrality, transparency, and stability.
-
We have the experts you need to understand how tax policy works.
-
-
-
-
-
-
ExpertSean Bray
Vice President of Global Tax Policy at Tax Foundation and Policy Director of Tax Foundation Europe -
-
TaxEDU is designed to advance tax policy education, discussion, and understanding in classrooms, living rooms, and government chambers. It combines the best aspects of cutting-edge and traditional education to elevate the debate, enable deeper understanding, and achieve principled policy.
TaxEDU gives teachers the tools to make students better citizens, taxpayers a vocabulary to see through the rhetoric, lawmakers crash courses to write smarter laws, and videos and podcasts for anyone who wants to boost their tax knowledge on the go.
Glossary
Understand the terms of the debate with our comprehensive glossary, including over 100 tax terms and concepts.
Videos
Our animated explainer videos are designed for the classroom, social media, and anyone looking to boost their tax knowledge on the go.
Primers
Our primers are classroom-ready resources for understanding key concepts in tax policy.
Lessons
Dive deeper into specific tax topics with lesson modules designed as a classroom-ready resource or for anyone looking to boost their tax knowledge.
Principles
Learn about the principles of sound tax policy—simplicity, transparency, neutrality, and stability—which should serve as touchstones for policymakers and taxpayers everywhere.
Courses
Our Tax Foundation University and State Tax Policy Boot Camp lecture series are designed to educate tomorrow's leaders on the principles of sound tax policy.
Commentary
See All CommentaryA 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.
As the alcohol industry innovates with newer products like high alcohol content beer or ready-to-drink cocktails, the efficacy of a categorical system continues to break down.
USMCA Is Up For Review. The US Would Be Foolish Not to Extend It
President Donald Trump has decided against a clean extension of the US-Mexico-Canada Agreement (USMCA), allowing the bloc of countries to enter a prolonged period of annual reviews, renegotiations, and, possibly, a shift to bilateral deals.
Testimony: Are Digital Services Taxes a Viable Solution for the EU Budget?
Digital services taxes address a real concern—the need to adapt taxation to the digital economy—but they are not the right solution. They raise limited revenue, are often passed on to consumers rather than large digital firms, create economic distortions, increase complexity and compliance costs, negatively impact innovation and competitiveness, and risk international retaliation.
Floridians Should Think Twice Before Embracing Property Tax Elimination
Voters beware: lower property taxes may sound good, but they come with significant trade-offs.
What Europe’s UN Tax Turn Means for Multinationals
Europe’s turn toward the UN is ultimately not a sign that governments are ready to resolve fundamental disputes over taxing rights. If anything, international cooperation on the goal that matters most—fair treatment of cross-border trade—is crumbling.
Will the AI Apocalypse Come for the Tax Code?
The Risks the Wealth Tax Advocates Are Ignoring
Without Reform, the EU Cannot Afford New Taxes
The Abandoned Goal of Revenue Neutrality
Testimony: A High-Earner Surtax Would Hurt Rhode Island’s Small Businesses
No, Tariffs Are Not Strengthening the Economy