Recreational Marijuana Taxes by State, 2026
Nearly half of US states regulate and tax recreational markets, and only 10 states still lack a comprehensive medical marijuana program.
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Maine’s Proposed Millionaire’s Tax Would Harm the State’s Economy
Maine’s proposed millionaire’s tax would bring Maine’s top income tax rate to 9.15 percent, dealing a blow to the state’s economic competitiveness.
5 min read
Corporate Tax Payments Will Fall This Year. Here’s Why That’s Good News.
Smaller corporate tax bills after the OBBBA are not evidence of new giveaways or loopholes. They are evidence the tax code is finally treating investment the way it should.
The OBBBA Improved the Treatment of Investment—but There’s Still Work to Do
The OBBBA significantly boosted economic prospects by improving the treatment of investment. By making key expensing provisions permanent, the OBBBA created better conditions for long-term growth. However, there’s still work to be done, and the OBBBA provided a blueprint for policymakers to follow.
4 min read
How Smart Policy Can Unlock VAT’s Revenue Potential
Closing the EU’s value-added tax (VAT) actionable policy gap could yield €773 billion in government revenue—four times the EU’s 2026 budget.
8 min read
Cigarette Taxes in Europe, 2026
Cigarette smokers in the European Union pay far more in excise taxes than they do for the cigarettes themselves. Our latest map illustrates the wide variance in cigarette excise taxes across EU Member States.
6 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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2024 European Tax Policy Scorecard
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How to Rein in the National Debt
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Risks to the US Tax Base from Pillar Two
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2026 Tax Brackets
Facts & Figures 2025: How Does Your State Compare?
Summary of the Latest Federal Income Tax Data, 2025 Update
State and Local Sales Tax Rates, 2026
State Individual Income Tax Rates and Brackets, 2026
Corporate Tax Rates Around the World, 2025
Top Personal Income Tax Rates in Europe, 2026
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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.
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ExpertSean Bray
Vice President of Global Tax Policy at Tax Foundation and Policy Director of Tax Foundation Europe -
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Commentary
See All CommentaryRemote Work and State Taxes: What You Need to Know
Should you have to file a tax return in a state where you babysat for one hour? In 22 states, the answer is technically yes.
Corporate Tax Payments Will Fall This Year. Here’s Why That’s Good News.
Smaller corporate tax bills after the OBBBA are not evidence of new giveaways or loopholes. They are evidence the tax code is finally treating investment the way it should.
We Tracked Every Trump Tariff Change for a Year. Here’s What We Found.
One year later, the evidence shows the tariffs were not reciprocal, did not generate the promised investment boom, raised less revenue than projected, and contributed to higher prices.
Gas Tax Holidays Sound Politically Tempting. Too Bad They Don’t Work.
Gas tax prices are soaring across the country, and lawmakers are naturally looking for ways to alleviate the pain at the pump. While gas tax holidays—which temporarily suspend fuel taxes to artificially lower the price of gas—are a politically welcomed intervention, taxpayers shouldn’t be so quick to celebrate.
In 2026, Both Parties Are Dodging the Truth on Taxes
As the policy debate for the next presidential election begins to take shape, both sides need to be honest about their plans for addressing the actual challenges our country faces.
This Tax Season, Ask Where Your Money Is Going
By 2036, more than one out of every four dollars raised in total government revenue will go to pay interest on the debt.
Congress Has 150 Days To Prove It Still Holds the Power of the Purse. Will It?
Should We Tax Artificial Intelligence?
Side-by-Side Implementation Is a Good Start, but It’s Just the Beginning
Online Sports Betting Could Be Lucrative for Alaska if New Legislation Gets the Taxes Right
Trump Tariffs Blocked by the Supreme Court (What’s Next?)
Taxing Alternative Nicotine in New York Is a Health Policy Buzzkill