Cigarette Taxes and Cigarette Smuggling by State, 2022
Growing cigarette tax levels and differentials have made cigarette smuggling both a national problem and a lucrative criminal enterprise.
16 min read
Latest Work
Integrated Tax Rates on Corporate Income in Europe, 2024
In most European OECD countries, corporate income is taxed twice, once at the entity level and once at the shareholder level.
4 min read
Summary of the Latest Federal Income Tax Data, 2025 Update
New IRS data shows the US federal income tax system continues to be progressive as high-income taxpayers pay the highest average income tax rates. Average tax rates for all income groups remain lower after the Tax Cuts and Jobs Act (TCJA).
6 min read
Estate and Inheritance Taxes by State, 2024
In addition to the federal estate tax, with a top rate of 40 percent, 12 states and DC impose additional estate taxes, while six states levy inheritance taxes.
7 min read
Premium Cigar Taxes by State, 2024
Over 500 million premium cigars were sold in the United States in 2023. With each sale comes a complex tax landscape.
4 min read
Confronting the New Property Tax Revolt
Policymakers can and should address taxpayers’ legitimate grievances about out-of-control property tax bills, but they should do so without upending a system of taxation that is more efficient, fair, and pro-growth, and better suited to municipal finance, than any of the alternatives.
39 min read2025 State Tax Competitiveness Index
115 min read2025 Tax Brackets
4 min readInternational Tax Competitiveness Index 2024
92 min readGILTI Tax Treatment by State, 2024
6 min readLatest Blog Posts
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.
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Featured Work
2025 State Tax Competitiveness Index
The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.
115 min read
Options for Navigating the 2025 Tax Cuts and Jobs Act Expirations
Policymakers should have two priorities in the upcoming economic policy debates: a larger economy and fiscal responsibility. Principled, pro-growth tax policy can help accomplish both.
21 min read
International Tax Competitiveness Index 2024
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.
92 min read2023 European Tax Policy Scorecard
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.
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Understand the terms of the debate with our comprehensive glossary, including over 100 tax terms and concepts.
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