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The Tax Foundation is the world’s leading independent 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 Center for Federal Tax PolicyCenter for State Tax Policy, and Center for Global Tax Policy each produce timely and high-quality research and analysis that influences the debate toward economically principled tax policies. Our experts are continuously analyzing the day’s most relevant tax policy topics and are relied upon routinely for presentations, testimony, and media appearances on tax issues spanning every level of government.

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Carbon taxes in Europe 2024 data map

Carbon Taxes in Europe, 2024

23 European countries have implemented carbon taxes, ranging from less than €1 per metric ton of carbon emissions in Ukraine to more than €100 in Sweden, Liechtenstein, and Switzerland.

3 min read
Reigning in America's $3.3 trillion tax-exempt economy of 501c3 nonprofit tax form laws

Reining in America’s $3.3 Trillion Tax-Exempt Economy

For over a century, lawmakers have exempted politically favored organizations and industries from the tax code. As a result, the tax-exempt nonprofit economy now comprises 15 percent of GDP, roughly equal to the fifth-largest economy in the world.

41 min read
2024 state beer taxes and beer taxes by state 2024 data map

Beer Taxes by State, 2024

Different layers of taxation on production and distribution combine to make up about 40 percent of the retail price of beer.

3 min read
Inflation and high interest rates affect business investment with long depreciation schedules capital allowances and capital cost recovery across the oecd 2024

Capital Cost Recovery across the OECD, 2024

To recover from the pandemic and put the global economy on a trajectory for growth, policymakers need to aim for more generous and permanent capital allowances. This will spur real investment and can also contribute to more environmentally friendly production across the globe.

31 min read
Tax Burden on Labor in Europe 2024 taxing wages tax wedge

Tax Burden on Labor in Europe, 2024

To make the taxation of labor more efficient, policymakers should understand the inputs into the tax wedge, and taxpayers should understand how their tax burden funds government services.

4 min read
distilled spirits taxes

Distilled Spirits Taxes by State, 2024

Newer products like spirits-based hard seltzers and ready-to-drink cocktails have fueled growth, while also blurring the lines of a categorical tax system. The result has been a spirited competition throughout the alcohol industry for market share, including calls to reform tax policy.

3 min read
Germany trade tax rates

Trade Tax Rates in Germany

Varying local trade tax rates impact business investment and local government revenue across Germany’s municipalities.

4 min read
State gross receipts taxes by state 2024

Gross Receipts Taxes by State, 2024

Gross receipts taxes impose costs on consumers, workers, and shareholders alike. Shifting from these economically damaging taxes can thus be a part of states’ plans for improving their tax codes in an increasingly competitive tax landscape.

7 min read
Digital services taxes in Europe by country 2024 digital taxes in Europe otherwise known as DSTs in Europe

Digital Services Taxes in Europe, 2024

About half of all European OECD countries have either announced, proposed, or implemented a DST. Because these taxes mainly impact U.S. companies and are thus perceived as discriminatory, the United States responded to the policies with retaliatory tariff threats, urging countries to abandon unilateral measures.

4 min read
Digital Taxation Around the World including digital services taxes and digital consumption tax reforms

Digital Taxation around the World

The outcome of the digital tax debate will likely shape domestic and international taxation for decades to come. Designing these policies based on sound principles will be essential in ensuring they can withstand challenges arising in the rapidly changing economic and technological environment of the 21st century.

58 min read
Estate taxes inheritance taxes and gift taxes in Europe 2024

Estate, Inheritance, and Gift Taxes in Europe, 2024

As tempting as inheritance, estate, and gift taxes might look—especially when the OECD notes them as a way to reduce wealth inequality—their limited capacity to collect revenue and their negative impact on entrepreneurial activity, saving, and work should make policymakers consider their repeal instead of boosting them.

2 min read