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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.

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1246 Results
Money and 1040 forms symbolizing the new federal income tax returns

Sources of Personal Income, Tax Year 2018

Reviewing the sources of personal income shows that the personal income tax is largely a tax on labor, primarily because our personal income is mostly derived from labor. However, varied sources of capital income also play a role in American incomes. While capital income sources are small compared to labor income, they are still significant and need to be accounted for, both by policymakers trying to collect revenue efficiently and by those attempting to understand the distribution of personal income.

10 min read
2021 wine taxes in Europe. Compare excise duty on wine, including germany wine tax, spain wine tax, and france wine tax

Wine Taxes in Europe

As one might expect, southern European countries that are well-known for their wines—such as France, Greece, Portugal, and Spain—either don’t tax it or do so at a very low rate. But travel north and you’ll see countries that tend to levy taxes on wine—and often hefty taxes.

2 min read
2021 state individual alternative minimum tax amt by state california individual alternative minimum tax colorado individual alternative minimum tax

Does Your State Have an Individual Alternative Minimum Tax (AMT)?

The original goal of AMTs—to prevent deductions from eliminating income tax liability altogether—can be accomplished best by simplifying the existing tax structure, not by creating an alternative tax which adds complexity and lacks transparency and neutrality.

2 min read
sales tax rates by city, cities with highest sales tax rate, city highest sales tax rate, cities with the highest sales tax

Sales Tax Rates in Major Cities, Midyear 2021

Neither Anchorage, Alaska, nor Portland, Oregon, impose any state or local sales taxes. Honolulu, Hawaii, has a low rate of 4.5 percent and several other major cities, including Milwaukee and Madison, Wisconsin, keep overall rates modest.

13 min read
2021 beer taxes in europe. Beer excise tax rates in Europe. Compare tax on beer in Germany with tax on beer in Ireland on International Beer Day 2021

Beer Taxes in Europe

Finland has the highest excise tax on beer in Europe, followed by Ireland and the United Kingdom. Compare beer taxes in Europe this International Beer Day

2 min read
2021 gas tax rates and 2021 state gas tax rankings. How much is gas tax rates in each state. Which state has the highest gas tax rate.

How High are Gas Taxes in Your State?

California pumps out the highest state gas tax rate of 66.98 cents per gallon, followed by Illinois (59.56 cpg), Pennsylvania (58.7 cpg), and New Jersey (50.7 cpg).

2 min read
Asian pacific countries revenue loss. Tax revenue Africa. Tax revenue Asia. Tax revenue Latin America. 2021

Asian and Pacific Countries Faced Revenue Loss Prior to COVID-19 Outbreak

As economies are starting to recover and growth is expected to rebound in the region during 2021, Asian and Pacific countries should start exploring changes to their fiscal tax policies while carefully evaluating the optimal time for eliminating fiscal stimulus and temporary tax relief.

4 min read
Territorial tax systems in Europe 2021 exemption of foreign-sourced dividend and capital gains income from domestic taxation in Europe

Territoriality of Tax Systems in Europe

19 European OECD countries employ a fully territorial tax system, exempting all foreign-sourced dividend and capital gains income from domestic taxation. No European OECD country operates a worldwide tax system.

3 min read
2021 sales tax holidays by state and 2021 sales tax holiday data 2021 tax free weekends

Does Your State Have a Sales Tax Holiday?

Although state budgets may be in unusual places this year, sales tax holidays remain the same as they always have been—ineffective and inefficient.

3 min read
2021 Thin-Cap rules, 2021 thin-capitalization rules in Europe to discourage international debt shifting

Thin-Cap Rules in Europe

To discourage this form of international debt shifting, many countries have implemented so-called thin-capitalization rules (thin-cap rules), which limit the amount of interest a multinational business can deduct for tax purposes.

5 min read
US households saved their COVID-19 economic impact payments during the pandemic

Census Data Shows Households Saved Economic Impact Payments

In 2020 and 2021, Congress enacted three rounds of economic impact payments (EIPs) for direct relief to households amidst the pandemic-induced downturn. Survey data from the U.S. Census Bureau indicates that households increasingly saved their EIPs or used them to pay down debt rather than spend them.

5 min read
2021 sales taxes by state, 2021 sales tax rates by state, 2021 state and local sales tax rates July 2021

State and Local Sales Tax Rates, Midyear 2021

The highest average combined state and local sales tax rates are in Louisiana (9.55 percent), Tennessee (9.547 percent), Arkansas (9.48 percent), Washington (9.29 percent), and Alabama (9.22 percent).

12 min read
Controlled Foreign Corporation CFC Rules in Europe base erosion and profit shifting 2021

CFC Rules in Europe

To prevent businesses from minimizing their tax liability by taking advantage of cross-country differences, countries have implemented various anti-tax avoidance measures, such as the so-called Controlled Foreign Corporation (CFC) rules.

5 min read
2021 state property taxes, How high are property taxes in your state? Compare property taxes by state (states with the highest property taxes) and property taxes paid as a percentage of owner-occupied housing value.

How High Are Property Taxes in Your State?

Because property taxes are tied to housing values, it makes sense that the actual dollar amounts of property taxes tend to be higher in places with higher housing prices. This map takes housing value into account to give a broader perspective for property tax comparison.

3 min read
VAT Exemption Thresholds in Europe 2021

VAT Exemption Thresholds in Europe

To reduce tax 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.

2 min read
2021 state beer excise tax rates. Compare 2021 state beer taxes (2021 state beer tax rates)

Beer Taxes by State, 2021

2021 state beer excise tax rates vary widely: as low as $0.02 per gallon in Wyoming and as high as $1.29 per gallon in Tennessee. Missouri and Wisconsin tie for second lowest at $0.06 per gallon, and Alaska is second highest with its $1.07 per gallon tax.

3 min read