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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
Since 2017 tax reform, US corporate tax expenditures are about average in the OECD. Reuters us corporate tax in line with foreign rivals

U.S. Corporate Tax Expenditures and Effective Tax Rates in Line with OECD Peers

Last week, an analysis by Reuters suggested that U.S. firms pay less income tax than foreign competitors, in part because “the U.S. tax code is unusually generous with tax breaks and deductions,” also known as corporate tax expenditures. However, the Reuters analysis is at odds with other data and studies indicating that U.S. corporate tax expenditures and effective tax rates are about on par with those in peer countries in the OECD.

3 min read
2021 NOL Carryforward Policies in Europe

Net Operating Loss Carryforward and Carryback Provisions in Europe, 2021

Many companies have investment projects with different risk profiles and operate in industries that fluctuate greatly with the business cycle. Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.

7 min read
2021 Wine States by State

How High Are Wine Taxes in Your State?

States tend to tax wine at a higher rate than beer but at a lower rate than distilled spirits due to wine’s mid-range alcohol content. You’ll find the highest wine excise taxes in Kentucky at $3.23 per gallon, far above Alaska’s second-place $2.50 per gallon. Those states are followed by Florida ($2.25), Iowa ($1.75), and Alabama and New Mexico (tied at $1.70).

2 min read
Worldwide investment at risk as business tax reform critical to capital investment costs expire and phase out Child Tax Credit changes and Child Tax credit reform options States should follow federal lead in postponing tax day

Net Operating Loss Policies in the OECD

During the COVID-19 pandemic, several OECD countries temporarily expanded their NOL carrybacks and carryforwards to provide relief to illiquid but otherwise solvent businesses. These policies should be made permanent and, where necessary, expanded.

21 min read
value added tax bases in Europe VAT bases in Europe 2021 vat revenue ratio rate on final consumption

VAT Bases in Europe

As economic activity resumes and the task of accounting for the deficits incurred in navigating the crisis of the past year becomes the focus of fiscal policy deliberations, a greater reliance on VAT could be an important tool in ensuring fiscal stability going forward. Countries should use this as an opportunity to improve VAT systems by re-examining carveouts in the form of exemptions and reduced rates.

2 min read
2021 distilled spirits taxes, compare 2021 state distilled spirits taxes (2021 state liquor taxes and tax rates)

Distilled Spirits Taxes by State, 2021

Of all alcoholic beverages subject to taxation, stiff drinks—and all distilled spirits—face the stiffest tax rates. Like many excise taxes, the treatment of distilled spirits varies widely across the states.

3 min read
Reduced Corporate Income Tax Rates for Small Businesses in Europe 2021

Reduced Corporate Income Tax Rates for Small Businesses in Europe

Corporate income taxes are commonly levied as a flat rate on business profits. However, some countries provide reduced corporate income tax rates for small businesses. Out of 27 European OECD countries covered in today’s map, eight levy a reduced corporate tax rate on businesses that have revenues or profits below a certain threshold.

3 min read
2021 Carbon Taxes in Europe Which European Countries have a carbon European Countries have a carbon tax Sweden

Carbon Taxes in Europe, 2021

In recent years, several countries have taken measures to reduce carbon emissions, including instituting environmental regulations, emissions trading systems (ETS), and carbon taxes.

2 min read
target property tax reforms, net wealth transfer taxes, property transfer taxes

Countries Should Be Cautious about Relying on Inheritance Taxes for Revenue

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, savings, and work should make policymakers consider their repeal instead of boosting them.

5 min read
Tax Relief for Families in Europe 2021 countries provide tax relief for families vs single worker without children

Tax Relief for Families in Europe

Most countries provide tax relief to families with children—typically through targeted tax breaks that lower income taxes. While all European OECD countries provide tax relief for families, its extent varies substantially across countries.

2 min read
How Does Your State Treat Social Security Income Does Your State Tax Social Security Benefits Compare States that tax Social Security benefits

How Does Your State Treat Social Security Income?

Thirteen states tax Social Security benefits, a matter of significant interest to retirees. Each of these states has its own approach to determining what share of benefits is subject to tax, though these provisions can be grouped together into a few broad categories.

4 min read