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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.

Likewise, providing journalists, taxpayers, and policymakers with basic data on taxes and spending has been a cornerstone of the Tax Foundation’s educational mission since its founding. As we wrote in our first edition of Facts & Figures in 1941, “Facts give a broader perspective; facts dissipate predilections and prejudices…[and are] an important step to meet the challenge presented by the broad problems of public finance.”

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1249 Results
2021 state corporate income tax rates and brackets. 2021 state corporate tax rates. What are the state corporate tax rates for 2021? Which state has the lowest corporate tax rate? Lowest state corporate tax rate

State Corporate Income Tax Rates and Brackets, 2021

North Carolina’s 2.5 percent corporate tax rate is the lowest in the country, followed by Missouri (4 percent) and North Dakota (4.31 percent). Seven other states impose top rates at or below 5 percent: Florida (4.458 percent), Colorado (4.55 percent), Arizona (4.9 percent), Utah (4.95 percent), and Kentucky, Mississippi, and South Carolina (5 percent).

7 min read
Value-added taxes (VAT) make up approximately one-fifth of total tax revenues in Europe. Actionable VAT Policy Gap in Europe

Actionable VAT Policy Gap in Europe

Value-added taxes (VAT) make up approximately one-fifth of total tax revenues in Europe. However, European countries differ significantly in how efficiently they raise VAT revenues. One way to measure a country’s VAT efficiency is the VAT Gap.

3 min read
State sales tax reliance. How much does your state rely on sales taxes. Sales tax collections as a percent of total state and local tax collections. What percentage of state revenue comes from sales tax. States with no sales tax.

To What Extent Does Your State Rely on Sales Taxes?

Consumption taxes (like sales taxes) are more economically neutral than taxes on capital and income because they target only current consumption. Consumption taxes are generally more stable than income taxes in economic downturns as well.

3 min read
Build Back Better Act: Details & Analysis of the House Ways and Means Committee Tax Proposals Reconciliation Bill Tax, Biden taxes, Biden tax plan, Biden tax increases

Who Benefits from the State and Local Tax Deduction?

Some lawmakers have expressed interest in repealing the SALT cap, which was originally imposed as part of the Tax Cuts and Jobs Act (TCJA) in late 2017. It is important to understand who benefits from the SALT deduction as it currently exists, and who would benefit from the deduction if the cap were repealed.

6 min read
R&D tax incentives, Research and development tax incentives, R&D tax subsidies and R&D tax subsidy policies in Europe

Tax Subsidies for R&D Expenditures in Europe, 2021

Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for R&D activity. However, a significant number of jurisdictions also offer R&D tax incentives.

4 min read
How much does your state rely on property taxes? Compare 2021 state property taxes and 2021 property taxes by state. State property tax reliance map. Revenue through property taxes

To What Extent Does Your State Rely on Property Taxes?

New Hampshire and Alaska rely most heavily on property taxes. Neither have individual income taxes, and in New Hampshire, significant government authority often vested in state government is devolved to the local level, where services are overwhelmingly funded by property taxes.

4 min read
Integrated Tax Rates on Corporate Income in Europe, Top Integrated Tax Rates on Corporate Income Distributed as Dividends in European OECD Countries, 2020

Integrated Tax Rates on Corporate Income in Europe

The integrated tax rate on corporate income reflects both the corporate income tax and the dividends or capital gains tax—the total tax levied on corporate income. For dividends, Ireland’s top integrated tax rate was highest among European OECD countries, followed by France and Denmark

3 min read
Where did Americans move in 2020? 2020 state migration data, 2020 moving study, state-by-state migration trends, state migration trends, state migration data

Where Did Americans Move in 2020?

States compete with each other in a variety of ways, including in attracting (and retaining) residents. Sustained periods of inbound migration lead to (and reflect) greater economic output and growth. Prolonged periods of net outbound migration, however, can strain state coffers, contributing to revenue declines as economic activity and tax revenue follow individuals out of state.

4 min read
2021 Value-Added Tax Rates in Europe, 2021 VAT rates in Europe

VAT Rates in Europe, 2021

More than 140 countries worldwide—including all European countries—levy a Value-Added Tax (VAT) on goods and services.

4 min read
2021 sales taxes, 2021 state and local sales tax rates. 2021 state sales tax rates, 2021 sales tax rates. sales tax rates by state, sales taxes by state

State and Local Sales Tax Rates, 2021

While many factors influence business location and investment decisions, sales taxes are something within lawmakers’ control that can have immediate impacts.

12 min read
New Year's Eve taxes, Sparkling wine taxes in Europe

Sparkling Wine Taxes in Europe

This week, people around the world will celebrate New Year’s Eve, with many opening a bottle of sparkling wine to wish farewell to—a rather consequential—2020 and offer a warm welcome to the—by many of us, long-awaited—new year 2021.

1 min read
Wealth taxes in Europe, 2020. European countries with a wealth tax, net wealth tax, wealth tax on selected assets

Wealth Taxes in Europe, 2020

Net wealth taxes are recurrent taxes on an individual’s wealth, net of debt. The concept of a net wealth tax is similar to a real property tax. But instead of only taxing real estate, it covers all wealth an individual owns. As today’s map shows, only three European countries covered levy a net wealth tax, namely Norway, Spain, and Switzerland. France and Italy levy wealth taxes on selected assets but not on an individual’s net wealth per se.

3 min read

Corporate Tax Rates around the World, 2020

Corporate tax rates have been declining in every region around the world over the past four decades as countries have recognized their negative impact on business investment. Our new report explores the latest corporate tax trends and compares corporate tax rates by country.

22 min read
Ranking state sales tax codes on the 2021 State Business Tax Climate Index. Best and worst sales tax codes in the United States, best and worst state sales tax codes in the U.S.

Ranking Sales Taxes on the 2021 State Business Tax Climate Index

An ideal sales tax applies to a broad base of final consumer goods and services, with few exemptions, and is levied at a low rate. Broad-based, low-rate tax structures minimize tax-induced economic distortions that can occur when people change their purchasing behavior because of tax differences.

3 min read