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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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2348 Results

Sources of Personal Income, Tax Year 2020

Reviewing reported income helps to understand the composition of the federal government’s revenue base and how Americans earn their taxable income. The individual income tax, the federal government’s largest source of revenue, is largely a tax on labor.

10 min read
2023 state tax changes taking effect july 1

State Tax Changes Taking Effect July 1, 2023

At least 32 notable tax policy changes recently took effect across 18 states, including alterations to income taxes, payroll taxes, sales and use taxes, property taxes, and excise taxes. See if your state tax code changed.

16 min read
2023 beer taxes by state alcohol excise tax rates and beer excise tax rates

Beer Taxes by State, 2023

Taxes are the single most expensive ingredient in beer, costing more than the labor and raw materials combined.

3 min read
Windfall Profits Taxes in Europe, August 2023

Windfall Profit Taxes in Europe, 2023

It’s unlikely these implemented and proposed windfall taxes will achieve their goals of raising additional revenues without distorting the market. Instead, they would penalize domestic production and punitively target certain industries without a sound tax base.

13 min read
2023 state distilled spirits taxes on alcoholic beverages and compare liquor taxes and alcohol taxes across the country using DISCUS sdata

Distilled Spirits Taxes by State, 2023

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.

4 min read
tobacco tax data cigarette tax data cigarette tax revenue tobacco tax revenue cigarette smuggling data

Compare Tobacco Tax Data in Your State

Tobacco is the most highly taxed consumer product in the United States. The tools on this page allow you to explore state tax rates and the effects tax policy and tobacco regulations can have on state revenues, smuggling, and effective tax rates for different income groups.

2 min read

Tax Burden on Labor in Europe, 2023

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
Can States Close Budget Deficits with Excise Tax Hikes, State Tax Hikes, State budget deficits. Sin Taxes. Elizabeth Warren wealth tax

How Stable is Cigarette Tax Revenue?

This web tool allows taxpayers to see how cigarette tax revenues have changed since 1955. Across almost all states, a clear pattern of volatility emerges. Tax rate hikes are met with a momentary bump in revenue, followed by a falloff.

2 min read
US Tax Burden on Labor 2023 US Income Tax Burden and US Payroll Tax Burden

The U.S. Tax Burden on Labor, 2023

Although the U.S. has a progressive tax system and a relatively low tax burden compared to the OECD average, average-wage workers still pay more than 30 percent of their wages in taxes.

4 min read
New wealth taxes in Europe 2023 European countries with a new wealth tax

Wealth Taxes in Europe, 2023

Instead of reforming and hiking the wealth tax, perhaps policymakers should consider whether the tax is serving its intended objectives, and, if not, consider repealing the tax altogether.

4 min read
Carbon Taxes in Theory and Practice including US carbon tax case studies with British Columbia Canada carbon tax, UK carbon tax, and Sweden carbon tax revenue recycling reforms

Carbon Taxes in Theory and Practice

In our latest report, we consider several theoretical arguments for carbon taxes and the evidence from carbon taxes implemented around the world related to emissions, economic growth, distribution and revenue recycling options, other environmental taxes, green subsidies, and environmental regulations.

49 min read
Estate taxes, inheritance taxes, and gift taxes in Europe 2023

Estate, Inheritance, and Gift Taxes in Europe, 2023

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.

3 min read
State recreational marijuana taxes as of April 2023 state cannabis tax rates

Recreational Marijuana Taxes by State, 2023

Recreational marijuana taxation is one of the hottest policy issues in the U.S. Currently, 21 states have implemented legislation to legalize and tax recreational marijuana sales.

6 min read
Tax Subsidies for R&D Expenditures in Europe including R&D tax incentives

Tax Subsidies for R&D Expenditures in Europe, 2023

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 offers R&D tax incentives.

3 min read