![This week, the Massachusetts Senate is expected to vote on a bill which would ban all non-tobacco flavors from tobacco products. The bill also imposes an excise tax of 75 percent of wholesale value.](https://taxfoundation.org/wp-content/uploads/2019/11/Massachusetts_Statehouse-e1574094110357-300x189.jpg)
Blog Articles
![This week, the Massachusetts Senate is expected to vote on a bill which would ban all non-tobacco flavors from tobacco products. The bill also imposes an excise tax of 75 percent of wholesale value.](https://taxfoundation.org/wp-content/uploads/2019/11/Massachusetts_Statehouse-e1574094110357-300x189.jpg)
![Italy income tax system Italy local income tax system marginal tax rates Economic impact of a digital services tax in Italy. Learn more about Italy web tax.](https://taxfoundation.org/wp-content/uploads/2019/11/Italy-Florence-e1574090250779-300x201.jpeg)
The Italian DST Marches On
3 min read![Elizabeth Warren’s Plans Could Lead to Effective Tax Rates Over 100 Percent on Capital Income For Some](https://taxfoundation.org/wp-content/uploads/2019/11/linkedin-In-Stream_Wide___warren2-300x158.jpg)
Illustrating Senator Warren’s Taxes on Capital Income
Taken together, these proposed tax changes would significantly raise marginal and effective tax rates and increase the cost of capital, all of which would lead to a reduced level of output and less revenue than anticipated.
5 min read![How do taxes in Lithuania compare internationally?](https://taxfoundation.org/wp-content/uploads/2019/11/Lithuania-flag-300x225.jpg)
Welcome to the Index, Lithuania!
5 min read![If states wish to tax video streaming services, they should do it by including them in their sales tax base rather than with new excise taxes.](https://taxfoundation.org/wp-content/uploads/2019/11/streaming-services-e1573681608772-300x200.jpg)
![Considering the economic impact of a wealth tax on innovation.](https://taxfoundation.org/wp-content/uploads/2019/11/invent-innovation-e1573589198808-300x200.jpg)
Proponents of Wealth Taxation Must Consider its Impact on Innovation
Instead of raising revenue from a narrow tax base through high tax rates, policymakers should identify options to raise revenue efficiently through broad-based taxes consistent with sound tax policy.
4 min read![Bipartisan Emergency Coronavirus Relief Act of 2020, Millionaire's surtax, millionaires surtax, Van Hollen, Don Beyer](https://taxfoundation.org/wp-content/uploads/2019/06/capitol-us-capitol-building-federal-tax-policy-hill-event-e1568319729135-300x200.jpeg)
![Inflation Reduction Act corporate taxes most economically damaging way to raise revenue Raise the corporate tax rate, raise corporate tax rate, corporate tax hike, corporate tax increase, corporate tax burden](https://taxfoundation.org/wp-content/uploads/2019/11/manufacturing-factory-worker-labor-full-expensing-jobs-corporate-investment-economy-e1573485360412-300x200.jpeg)
![OECD Pillar 1 Amount A proposal OECD Secretariat, OECD unified approach pillar 1, OECD pillar 1, OECD international tax, OECD unified approach digital tax, OECD multinational businesses, OECD digital tax](https://taxfoundation.org/wp-content/uploads/2019/10/flag-oecd-international-3-e1571950955538-300x200.jpeg)
The OECD’s Pillar 2 Proposal Raises Serious Questions
Addressing tax avoidance is a key political issue for many countries, but these policies should not be discussed without accounting for the size of the current problem, how recent policy changes have addressed it, and what potential impacts might come from this new approach.
4 min read![state tax revenue decline, state tax collections, local tax collections. Sources of Government Revenue](https://taxfoundation.org/wp-content/uploads/2012/03/cash-300x240.jpg)
Reviewing the Deadweight Loss Effects of High Tax Rates
Deadweight loss effects demonstrate why policymakers should pursue a more efficient tax code to achieve distributional objectives, rather than pursuing high tax rates that create disproportionately high economic costs.
3 min read![Pittsburgh Jock Tax, Pittsburgh Tax, Pittsburgh Steelers](https://taxfoundation.org/wp-content/uploads/2019/11/AdobeStock_133973662-e1573225796557-300x200.jpeg)
![Election 2019: Ballot Measures, Texas Constitutional Amendment income tax ban, Texas ban on income tax, proposition 4, Texas voters approve constitutional ban on state income tax, Election Day 2019, Election 2019 results, Election Results](https://taxfoundation.org/wp-content/uploads/2019/11/Colorado-Red-Rocks-e1573075465423-300x200.jpeg)
![Elizabeth Warren Medicare for All, Elizabeth Warren Medicare for All plan, Medicare for all revenue, Warren Medicare for all tax revenue](https://taxfoundation.org/wp-content/uploads/2019/11/linkedin-In-Stream_Wide___Warren-wealth-5-e1573063161511-300x158.jpg)
![2019 Election Day 2019, state and local tax ballot measure results, 2019 tax ballot measures, 2019 ballot results](https://taxfoundation.org/wp-content/uploads/2019/11/State-Ballot-Measure-Results-2019-02-e1572899140330-300x200.png)
Results of 2019 State and Local Tax Ballot Initiatives
Election Day 2019 will feature notable tax-related ballot measures in California, Colorado, New Mexico, Pennsylvania, Texas, and Washington. Once the polls close tonight, beginning with Pennsylvania and Texas at 8 PM EST, we will begin tracking the results as they come in.
4 min read![Ron Wyden PROGRESS Act Ron Wyden bill business access](https://taxfoundation.org/wp-content/uploads/2019/11/tax-filing-tax-work-1040-300x159.png)
![Elizabeth Warren tax proposals, Elizabeth Warren Medicare for All, Elizabeth warren medicare-for-all tax, Elizabeth warren medicare for all tax proposals](https://taxfoundation.org/wp-content/uploads/2019/11/warren-4tr-300x167.png)
Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All
Elizabeth Warren released a detailed plan on how she would fund Medicare For All, proposing a wealth tax, financial transactions tax, mark-to-market taxation of capital gains income, and a country-by-county minimum tax, among other reforms.
5 min read![West Virginia manufacturing tax burden, West Virginia tax burden on manufacturing, West Virginia taxes on manufacturing, West Virginia business tax burden](https://taxfoundation.org/wp-content/uploads/2019/11/West-Virginia-e1572618741464-300x225.jpg)
![France tax plan, France business tax plan, France tax cuts, French tax cuts, France personal income tax cuts, French income tax cuts, France Unveils Billions in Tax Cuts to Reset Pro-Business Plan, The French government said it would reduce taxes on individuals and businesses, Emmanuel Macron, France business tax reform, France business tax plan, 2020 France tax plan, 2020 France tax cuts](https://taxfoundation.org/wp-content/uploads/2019/10/France-arch-e1572542797843-300x195.jpg)
![NCAA scholarships, NCAA student-athletes tax, Richard Burr NCAA scholarship, Richard Burr scholarship tax, tax scholarships](https://taxfoundation.org/wp-content/uploads/2019/10/college-football-NCAA-3-e1572469234567-300x184.jpg)
![](https://taxfoundation.org/wp-content/uploads/2019/10/entrepreneurship-business-woman-e1572289633661-300x193.jpg)