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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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EU excise duty on alcohol 2021 distilled spirits taxes in Europe. 2021 liquor taxes in Europe

Distilled Spirits Taxes in Europe

The highest excise duties are applied in Finland, Sweden, and Ireland, where the rates for a standard-size bottle of liquor are €14.10 ($16.08), €13.80 ($15.73), and €11.92 ($13.59), respectively.

1 min read
State and local tax deduction benefit by county, compare state and local taxes impact of SALT deduction benefit by county. SALT deduction benefit analysis

Reviewing Benefits of the State and Local Tax Deduction by County in 2018

It is important to understand how the SALT deduction’s benefits have changed since the SALT cap was put into place in 2018 before repealing the cap or making the deduction more generous. Doing so would disproportionately benefit higher earners, making the tax code more regressive.

6 min read
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