If all 50 states established legal, open, statewide sports gaming markets, a 10 percent GGR tax would generate an additional $1.6 billion per year in tax revenue.
21 min read
Forty-three states will ring in 2026 with notable tax changes. Eight states will see reduced individual income tax rates in the new year while four states will see reduced corporate income tax rates.
30 min read
Americans may be surprised to see just how much they are taxed for renting a car.
5 min read
Examples from other countries and US states show that well-designed user fees can fund transportation infrastructure effectively.
19 min read
Cigarette tax avoidance costs states billions in forgone tax revenue and necessitates additional spending on enforcement of the ineffective policies.
6 min read
With much of the continent celebrating Oktoberfest, it is a great time to examine beer taxes across Europe. Hefty beer taxes increase the price consumers pay for their libations.
5 min read
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.
6 min read
Countries and global organizations should recognize the harms caused by cigarette smuggling and the fact that this illicit trade is a direct result of exorbitant tax policies.
5 min read
California levies the highest tax on gasoline at 70.9 cents per gallon (cpg), followed by Illinois at 66.4 cpg and Washington at 59.0 cpg.
8 min read
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.
5 min read
In a surprising tax code alteration that has frustrated Americans who enjoy gambling, a provision in the One Big Beautiful Bill Act limits gambling losses that can be used to offset gambling winnings to 90 percent of their value. This provision introduces a steep tax penalty for professional gamblers and certain casual bettors.
5 min read
As the market share of electric vehicles (EVs) on the road grows, the gas tax’s ability to fund road projects and decrease traffic congestion erodes. Both federal and state real tax revenue per vehicle mile traveled has been on a steady decline for decades, creating a fiscal gap for road expenditures even as the demand for road infrastructure improvements has grown.
5 min read
Fuel taxes continue to be a central policy consideration for European countries amid geopolitical conflicts, increased emphasis on environmental policy, and economic conditions experienced by average consumers.
5 min read
Growing cigarette tax levels and differentials have made cigarette smuggling both a national problem and a lucrative criminal enterprise.
6 min read
Summer has arrived, and states are beginning to implement policy changes that were enacted during this year’s legislative session (or that have delayed effective dates or are being phased in over time).
28 min read
The vaping industry has grown rapidly in recent decades, becoming a well-established product category and a viable alternative to cigarettes for those trying to quit smoking. US states levy a variety of tax structures on vaping products.
7 min read
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.
6 min read
The significant disparity in tax rates across states underscores the complex tax and regulatory environment governing distilled spirits.
6 min read
The unique complexities of tax design for sports betting excise taxes make optimal tax design particularly challenging. Any reforms to the federal sports betting tax should ensure that both bettors and operators find legal markets more attractive than illicit markets.
6 min read
Hemp, intoxicating or otherwise, is a growing market that needs to be addressed with tax policy. A well-designed tax will generate tax revenues for states while improving public health by shifting consumers away from illicit markets.
5 min read