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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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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
patent box regimes, European intellectual property tax, IP, patent box regimes, IP regimes, licensing

Patent Box Regimes in Europe, 2020

Patent box regimes (also referred to as intellectual property, or IP, regimes) provide lower effective tax rates on income derived from IP.

4 min read
Cigarette taxes by state, cigarette smuggling by state, cigarette tax rates by state, illicit cigarette trade 2021 excise taxes and 2021 excise tax trends

Cigarette Taxes and Cigarette Smuggling by State, 2018

Excessive tax rates on cigarettes in some states induce substantial black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources. New York has the highest inbound smuggling activity, with an estimated 53.2 percent of cigarettes consumed in the state deriving from smuggled sources.

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

Ranking Corporate Income Taxes on the 2021 State Business Tax Climate Index

The corporate tax component of our Index measures each state’s principal tax on business activities. Most states levy a corporate income tax on a company’s profits (receipts minus most business expenses, including compensation and the cost of goods sold), while some states levy gross receipts taxes, which allow few or no deductions for a company’s expenses.

2 min read
Trump Tax Cuts Benefited Who? Tax Cuts and Jobs Act lowered effective tax rates across income levels, Trump Tax Cuts Middle Class

A Preliminary Look at 2019 Tax Data for Individuals

The latest IRS data continues to illustrate that the net effect of the Tax Cuts and Jobs Act was to reduce effective tax rates across income groups. In 2019, the TCJA again expanded the use of several deductions and credits, made the standard deduction more favorable than itemizing, and lowered taxes for most taxpayers.

4 min read
refundable tax credits definition What are the 2021 Tax Brackets?What are the 2020 Tax Brackets? 2021 federal income tax brackets, 2020 federal income tax brackets

2021 Tax Brackets

The IRS recently released the new 2021 tax brackets and rates. Explore updated credits, deductions, and exemptions, including the standard deduction & personal exemption, Alternative Minimum Tax (AMT), Earned Income Tax Credit (EITC), Child Tax Credit (CTC), capital gains brackets, qualified business income deduction (199A), and the annual exclusion for gifts.

6 min read
state sales tax jurisdictions by state, sales tax jurisdictions in the us

How Many Sales Tax Jurisdictions Does Your State Have?

Following the Wayfair decision, states’ move to tax online sales has increased the importance of simplicity in sales tax systems, as sellers now have to deal with differing regulations in multiple states. There are over 11,000 standard sales tax jurisdictions in the United States in 2020

2 min read
european countries with a carbon tax, carbon tax rates in Europe, carbon taxes in Europe

Carbon Taxes in Europe, 2020

17 European countries have implemented a carbon tax, ranging from less than €1 per metric ton of carbon emissions in Ukraine and Poland to over €100 in Sweden.

3 min read
The US federal tax system is progressive overall

Congressional Budget Office Releases 2017 Data on Household Income and Tax Burdens

Contrary to the perceptions of some, new data indicate that (1) income earned after taxes and transfers has increased over the past several decades for all income groups; (2) the federal tax system is increasingly progressive; and (3) that system relies heavily on higher earners to raise revenue for government services and means-tested transfers.

3 min read
State throwback rules, state throwout rules

Throwback and Throwout Rules by State, 2020

State throwback and throwout rules may not be widely understood, but they have a notable impact on business location and investment decisions and reduce economic efficiency for the states which impose such rules.

3 min read
Recent changes in top dividend tax rates in Europe 2020

Recent Changes in Dividend Tax Rates in Europe

Over the last three years, eight European OECD countries have made changes to their dividend tax rates. Iceland, Norway, Slovenia, Switzerland, and Turkey increased their rates, each between roughly one and three percentage points. France, Greece, and Latvia cut their rates by 10 percentage points.

2 min read