US Has Most Progressive Tax System in OECD, New Index Shows
A study from the Fraser Institute finds the US tax code is highly progressive relative to other OECD countries.
7 min read
Latest Work
VAT Exemption Thresholds in Europe, 2026
Worldwide, 175 countries—including all major European countries—levy a value-added tax (VAT) on goods and services. However, to reduce compliance and administrative costs, most countries have VAT exemption thresholds: if a business is below a certain annual revenue threshold, it is not required to participate in the VAT system.
3 min read
UK Proposal to Exempt Overtime from Income Tax Sounds Appealing but Is Highly Flawed
The Reform UK proposal to exempt overtime pay from income tax—framed as a “hard work bonus”—may be politically appealing, but it’s a flawed idea that undermines economic fairness, distorts labor markets, and jeopardizes tax revenues.
4 min read
Beer Taxes by State, 2026
In the United States, taxes are the single most expensive ingredient in beer. The tax burden accounts for more of the final price of beer than labor and materials combined—the many different layers of applicable taxes combining to total as much as 40.8 percent of the retail price.
7 min read
Will the AI Apocalypse Come for the Tax Code?
AI may be a transformative technology, but that is not a good justification for throwing core principles of tax policy out the window.
Illinois’ New Social Media Tax Is a Shambles
Illinois plans to impose a complicated, legally fraught new social media tax based on a few pages of confused, contradictory, and almost laughably incomplete legislative text embedded in the new budget.
10 min readFeatured Work
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2026 State Tax Competitiveness Index
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International Tax Competitiveness Index 2025
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Risks to the US Tax Base from Pillar Two
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2025 European Tax Policy Scorecard
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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
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Commentary
See All CommentaryWill the AI Apocalypse Come for the Tax Code?
AI may be a transformative technology, but that is not a good justification for throwing core principles of tax policy out the window.
The Risks the Wealth Tax Advocates Are Ignoring
Voters in California this fall will have to determine whether the state will institute a billionaire tax. Advocates of this proposal have been pushing for these kinds of money grabs for decades—and their arguments often run the same. The base is narrow, the lifespan is limited, the cause is sympathetic.
Without Reform, the EU Cannot Afford New Taxes
Currently, the European Commission has plans to generate more tax revenue to fund the forthcoming MFF, the long-term budget running from 2028 to 2034. But the truth is, without serious reform, the EU isn’t ready for new taxation.
The Abandoned Goal of Revenue Neutrality
Revenue-neutral proposals, like many things in politics, have become a relic of the past.
Testimony: A High-Earner Surtax Would Hurt Rhode Island’s Small Businesses
The economic literature overwhelmingly finds that an income tax increase of this magnitude would negatively affect economic growth and opportunity in Rhode Island.
No, Tariffs Are Not Strengthening the Economy
Testifying to Congress, United States Trade Representative Jamieson Greer argued that “President Trump’s trade policy is working.” The data present a different picture: President Trump’s trade agenda is actually holding back the economy.
The State Race for Wealth Taxes Will Fail. Just Ask Europe.
Is America Financially Illiterate? The Numbers Are Alarming
Testimony: Illinois “Millionaire’s Tax” Would Hurt Small Businesses, Exacerbate Outmigration
Testimony: Vermont Would Tie for Highest Income Tax Rate in Country Under New Proposal
Hochul’s Pied-à-Terre Tax: One More Bad Option to Close NYC Budget Gap
Tax Refunds Are Higher. That’s Only a Fraction of the Story.