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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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2358 Results
Tax Burden on Labor in Europe 2024 taxing wages tax wedge

Tax Burden on Labor in Europe, 2024

To make the taxation of labor more efficient, policymakers should understand the inputs into the tax wedge, and taxpayers should understand how their tax burden funds government services.

4 min read
distilled spirits taxes

Distilled Spirits Taxes by State, 2024

Newer products like spirits-based hard seltzers and ready-to-drink cocktails have fueled growth, while also blurring the lines of a categorical tax system. The result has been a spirited competition throughout the alcohol industry for market share, including calls to reform tax policy.

3 min read
Germany trade tax rates

Trade Tax Rates in Germany

Varying local trade tax rates impact business investment and local government revenue across Germany’s municipalities.

4 min read
State gross receipts taxes by state 2024

Gross Receipts Taxes by State, 2024

Gross receipts taxes impose costs on consumers, workers, and shareholders alike. Shifting from these economically damaging taxes can thus be a part of states’ plans for improving their tax codes in an increasingly competitive tax landscape.

7 min read
Digital services taxes in Europe by country 2024 digital taxes in Europe otherwise known as DSTs in Europe

Digital Services Taxes in Europe, 2024

About half of all European OECD countries have either announced, proposed, or implemented a DST. Because these taxes mainly impact U.S. companies and are thus perceived as discriminatory, the United States responded to the policies with retaliatory tariff threats, urging countries to abandon unilateral measures.

4 min read
Digital Taxation Around the World including digital services taxes and digital consumption tax reforms

Digital Taxation around the World

The outcome of the digital tax debate will likely shape domestic and international taxation for decades to come. Designing these policies based on sound principles will be essential in ensuring they can withstand challenges arising in the rapidly changing economic and technological environment of the 21st century.

58 min read
Estate taxes inheritance taxes and gift taxes in Europe 2024

Estate, Inheritance, and Gift Taxes in Europe, 2024

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

2 min read
The Impact of BEPS 1.0 base erosion and profit shifting from the OECD and Tax Cuts and Jobs Act corporate international taxation

The Impact of BEPS 1.0

The global landscape of international corporate taxation is undergoing significant transformations as jurisdictions grapple with the difficulty of defining and apportioning corporate income for the purposes of tax.

22 min read
Excise Duties on Electricity in Europe, 2024

Excise Duties on Electricity in Europe, 2024

EU Member States should seek to minimize the rate and broaden the base of electricity duties, consolidating their rates to the required minimum rate.

3 min read
2024 state capital gains tax rates on long term capital gains

State Tax Rates on Long-Term Capital Gains, 2024

Savings and investment are critical activities, both for individuals’ and families’ financial security and for the health of the national economy as a whole. As such, policymakers should consider how they can help mitigate—rather than add to—tax codes’ biases against saving and investment.  

5 min read