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![Capital Allowances Europe](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-02-300x287.png)
![vapor taxes 2019, e-cigarette taxes, vape, vaping, vape taxes, vapor taxes, vapor excise taxes](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-300x287.png)
![Sales taxes per capita, sales tax per capita](https://taxfoundation.org/wp-content/uploads/2019/02/SalesTaxesPerCapita-Final-01-300x265.png)
![Effective tax rates on the top o.1 percent of u.s. households, taxing the rich, taxes on the rich, tax the rich](https://taxfoundation.org/wp-content/uploads/2019/01/money3-300x200.jpg)
Income Taxes on the Top 0.1 Percent Weren’t Much Higher in the 1950s
Recent plans to increase the tax burden on wealthy Americans, such as higher marginal income tax rates and wealth taxes, are flawed in several ways, including in their lack of understanding of tax history.
4 min read![State and local sales tax rates 2019, state sales tax 2019, sales tax rates 2019](https://taxfoundation.org/wp-content/uploads/2019/01/LOST-Jan-2019-Final-03-e1548861386125-300x288.png)
State and Local Sales Tax Rates, 2019
11 min read![State tax Global Intangible Low-Taxed Income (GILTI)](https://taxfoundation.org/wp-content/uploads/2019/01/Conformity-Maps-07-300x255.png)
GILTI Minds: Why Some States Want to Tax International Income—And Why They Shouldn’t
The new federal tax on Global Intangible Low-Taxed Income (GILTI) is something of a misnomer: it’s certainly global and it’s definitely income, but the rest of it is, at best, an approximation. It’s not exclusively levied on low-taxed income, nor just on the economic returns from intangible property. So what is GILTI, why might states tax it, and what’s the problem with that?
8 min read![How high are state and local tax collections in your state? State and local tax collections per capita](https://taxfoundation.org/wp-content/uploads/2019/01/CollectionsPerCapita.Draft2-01-300x259.png)
![Does your state tax manufacturing machinery? Manufacturing tax business tax](https://taxfoundation.org/wp-content/uploads/2019/01/Manufacturing-FINAL-02-300x255.png)
![The overall U.S. Tax System is Progressive, U.S. progressive tax code, high-income individuals, income tax, High-Income taxpayers pay the highest average income tax rate, U.S. progressive tax code](https://taxfoundation.org/wp-content/uploads/2019/01/622-featured-01-300x287.png)
America Already Has a Progressive Tax System
Recent interest in raising the tax burden on high-income individuals glosses over the fact that the U.S. federal tax code is already progressive.
3 min read![Federal aid to states, federal aid state reliance rankings, federal aid rankings, rankings on how much states receive federal aid](https://taxfoundation.org/wp-content/uploads/2019/01/Federal-Aid-2019_Fed-Aid-19-300x264.png)