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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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1263 Results
Online sports betting tax rates by state 2024

Online Sports Betting Taxes by State, 2024

Legal sports betting has grown rapidly since the Supreme Court granted states the ability to establish online sports betting markets in Murphy vs. NCAA in 2018.

3 min read
Taxes and interstate migration data from IRS and Census state migration trends show Americans moving to low-tax states 2024 interstate migration by state

Taxes and Interstate Migration: 2024 Update

The latest IRS and Census data show that people and businesses favor states with low and structurally sound tax systems, which can impact the state’s economic growth and governmental coffers.

8 min read
EU excise duties on cigarettes and 2024 EU tobacco and EU cigarette taxes in Europe

Cigarette Taxes in Europe, 2024

Explore the latest EU tobacco and cigarette tax rates, including EU excise duties on cigarettes. Compare cigarette taxes in Europe.

3 min read
State and Local Sales Tax Rates in Major Cities 2024 Sales Tax Rates by City

Sales Tax Rates in Major Cities, Midyear 2024

While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts—especially as a large number of major cities have combined rates of 9 percent or more.

6 min read
American retirement savings accounts including 401k and IRA contribution and withdrawals

American Retirement and Tax-Preferred Savings Accounts, Tax Year 2018

To encourage greater saving, the US federal income tax provides tax-neutral treatment to some types of saving through a variety of accounts. The type of tax treatment, contribution limits, withdrawal rules, and use cases for contributions all vary by account, leading to a complicated system for households to navigate.

11 min read
Gas Taxes in Europe 2024 Gas Taxes and Diesel Taxes in Europe Fuel Tax Rates

Diesel and Gas Taxes in Europe, 2024

Gas and diesel taxes continue to be prominent policy issues throughout Europe. As the EU undergoes sweeping changes for its green transition, fuel taxes are likely to be a crucial aspect of policy discussions.

3 min read
gas tax rates by state 2024

Gas Tax Rates by State, 2024

Though gas taxes are intended to serve as user fees and pollution deterrents, they vary widely across states. How does your state’s burden compare?

4 min read
Capital allowances in Europe can impact depreciation in Europe and capital investment and business investment in Europe

Capital Allowances in Europe, 2024

Although sometimes overlooked in discussions about corporate taxation, capital allowances play an important role in a country’s corporate tax base and can impact investment decisions—with far-reaching economic consequences.

4 min read
Real Estate Transaction Tax Rates in German States

Real Estate Transaction Tax Rates in German States

The real estate transaction tax is levied on the gross sales value of a property when it changes ownership, without deductions for investment or purchasing costs. This makes the tax particularly harmful to investment in buildings and structures.

3 min read
2024 sales tax holidays by state tax free weekends

Sales Tax Holidays by State, 2024

However well-intended they may be, sales tax holidays remain the same as they always have been—ineffective and inefficient.

11 min read

Patent Box Regimes in Europe, 2024

The aim of patent boxes is generally to encourage and attract local research and development (R&D) and to incentivize businesses to locate IP in the country. However, patent boxes can introduce another level of complexity to a tax system, and some recent research questions whether patent boxes are actually effective in driving innovation.

3 min read
2024 sales tax rates by state midyear July 1st 2024 sales taxes by state including local sales taxes

State and Local Sales Tax Rates, Midyear 2024

Retail sales taxes are an essential part of most states’ revenue toolkits, responsible for 32 percent of state tax collections and 13 percent of local tax collections (24 percent of combined collections).

8 min read
Tax Subsidies for R&D Expenditures in Europe

Tax Subsidies for R&D Expenditures in Europe, 2024

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 offer R&D tax incentives.

3 min read
Sources of personal income tax return data as of 2024 Tax Foundation

Sources of Personal Income, Tax Year 2021

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.

9 min read
vaping taxes by states, 2024 State Vape Tax Rates Compare State Vapor Tax Rates and State Vaping Tax Rates

Vaping Taxes by State, 2024

The vaping industry has grown rapidly in recent decades, becoming a well-established product category and a viable alternative to cigarettes for those trying to quit smoking. US states levy a variety of tax structures on vaping products.

4 min read
Carbon taxes in Europe 2024 data map

Carbon Taxes in Europe, 2024

23 European countries have implemented carbon taxes, ranging from less than €1 per metric ton of carbon emissions in Ukraine to more than €100 in Sweden, Liechtenstein, and Switzerland.

3 min read