As policymakers consider reforms to the individual income tax, understanding the types of income that make up the individual income tax base can help them understand the trade-offs of different changes to the tax system.
8 min read
Scandinavian countries are well known for their broad social safety nets and their public funding of services such as universal health care, higher education, parental leave, and child and elderly care. High levels of government spending naturally require high levels of taxation. So, how do these countries raise their tax revenues?
7 min read
The Trump tariffs are the largest US tax increase as a percent of GDP since 1993 and amount to an average tax increase per US household of $1,500 in 2026.
45 min read
As European countries have undertaken a series of tax reforms designed for budgetary stability, policymakers should focus on consumption taxes by making them more neutral and efficient.
15 min read
While Wyoming is outcompeting California in attracting data centers due to affordability and sound tax policy, lawmakers should avoid imposing discriminatory sales tax on data centers’ machinery and equipment (M&E) purchases.
6 min read
Some European countries have raised their statutory corporate rates over the past year, including Estonia, Lithuania, and Slovakia.
4 min read
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, Midyear 2025
State Individual Income Tax Rates and Brackets, 2025
Corporate Tax Rates Around the World, 2025
Top Personal Income Tax Rates in Europe, 2025
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Commentary
See All CommentaryTrump Tax Policy Shift Toward Stability Must Stay the Course
The Trump administration has rightly shifted its focus from pursuing legislative changes to implementing new permanent rules. But in this shift, it’s crucial that the White House doesn’t lose focus on the larger task at hand.
2025 Tax Review | What OBBBA Changed, the Impact of Tariffs, and What’s Next
In this episode, we break down what the OBBBA did, walk through our projections, and zoom out to other defining fights of 2025: Trump’s “Liberation Day” tariffs, the Supreme Court challenge over presidential tariff power, and the growing wave of property tax revolts across the states.
Testimony: Taxation of Ultra-High-Net-Worth Individuals
Instead of implementing new wealth taxes, European policymakers should focus on making the current tax system more efficient and transparent.
Tariff Rebate Checks Won’t Help Families. Ending the Trade War Would.
One thing remains certain: sending out tariff rebates does not provide a long-term solution for families, but ending the trade war would.
Trump’s Tariffs Head to the Supreme Court
In this episode of The Deduction, we unpack Trump’s tariffs as they head to the Supreme Court. We break down scenarios if the Court upholds or strikes the tariffs, who really pays, and how Congress might respond—your concise guide to tariffs and the Supreme Court.
The Chronic Disorder of Ever-Expanding Healthcare Subsidies
Amidst a government shutdown, healthcare subsidies have metastasized into a major threat to the nation’s fiscal and economic health.
Testimony: Digital Services Taxes in the European Union
Can We Replace the Property Tax?
Could a Pigouvian Tax Help Solve Climate Change?
Learning, Not Leaning: What Canada’s Tax Policy Should Take from the US
Why the US is the World’s Corporate Headquarters
The Transatlantic Balancing Act