Excise Taxes and Fees on Wireless Services Increased 8.8 Percent in 2024
Wireless taxes and fees set a new record high in 2024.
23 min read
Latest Work
Statutory vs. Effective Tax Rates: Why Do Higher Taxes Not Necessarily Lead to Increased Revenues?
The gap between statutory rates and average effective tax rates for personal income tax in the European Union varies significantly, affecting the efficiency and simplicity of the tax system.
32 min read
Online Sports Betting Taxes by State, 2024
Legal sports betting has grown rapidly since the Supreme Court granted states the ability to establish online sports betting markets in Murphy vs. NCAA in 2018.
3 min read
State Tax Ballot Measures to Watch in 2024
Taxes are on the ballot this November—not just in the sense that candidates at all levels are offering their visions for tax policy, but also in the literal sense that voters in some states will get to decide important questions about how their states raise revenue.
8 min read
Supernormal Returns: An Overlooked Foundation of Tax Policy Debates
Supernormal profits are an important concept, but we should be wary of analysis that both defines supernormal profits very broadly and equates all supernormal profits with monopoly profits that can be easily taxed without negative economic effects.
23 min read
Donald Trump Tax Plan Ideas: Details & Analysis
Our estimates illustrate that Trump’s proposed tariffs threaten to offset the economic benefits of his proposed tax policy changes, while falling short of offsetting the tax revenue losses.
7 min readWindfall Profit Taxes in Europe, 2024
4 min readLatest Blog Posts
-
-
-
-
-
Why Neutral Cost Recovery Matters
6 min read -
-
Popular Data
2024 Tax Brackets
Facts & Figures 2024: How Does Your State Compare?
Summary of the Latest Federal Income Tax Data, 2024 Update
State Individual Income Tax Rates and Brackets, 2024
State and Local Sales Tax Rates, 2024
Top Personal Income Tax Rates in Europe, 2024
Corporate Tax Rates around the World, 2023
We are the world’s leading nonpartisan tax policy nonprofit.
The Tax Foundation is the nation’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.
-
-
-
-
-
-
-
-
Featured Work
2024 State Business Tax Climate Index
In recognition of the fact that there are better and worse ways to raise revenue, our Index focuses on how state tax revenue is raised, not how much. The rankings, therefore, reflect how well states structure their tax systems.
111 min read
International Tax Competitiveness Index 2023
While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.
88 min read
2023 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.
52 min readHow to Rein in the National Debt
35 min readRisks to the U.S. Tax Base from Pillar Two
39 min read
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.
Educational Resources
Our primers, case studies, and lesson plans form a comprehensive crash course ready for the classroom.
Podcast
The Deduction, a Tax Foundation podcast, is your guide to the complicated world of tax and economics.
Principles
Learn about the principles of sound tax policy—simplicity, transparency, neutrality, and stability—which should serve as touchstones for policymakers and taxpayers everywhere.
Legislative 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.