![State corporate income tax collections per capita, state corporate income taxes per capita, state corporate taxes per capita](https://taxfoundation.org/wp-content/uploads/2020/03/CIT-per-capita-fv-01-e1583340744717-300x257.png)
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![State corporate income tax collections per capita, state corporate income taxes per capita, state corporate taxes per capita](https://taxfoundation.org/wp-content/uploads/2020/03/CIT-per-capita-fv-01-e1583340744717-300x257.png)
![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)
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![2020 state individual income tax reliance 2020 state income tax reliance](https://taxfoundation.org/wp-content/uploads/2020/02/PIT-reliance-2020-fv-01-300x300.png)
![](https://taxfoundation.org/wp-content/uploads/2020/02/South-Carolina-colombia-smaller-e1582747009524-300x166.png)
![Maryland digital advertising tax litigation internet tax, Maryland digital ad tax, Maryland tax increases and Maryland tax proposals 2021](https://taxfoundation.org/wp-content/uploads/2020/01/Maryland-e1579127508658-300x200.jpeg)
Maryland Legislature Seeks Revenue with Risky Proposals
One notable consequence of high state tobacco excise tax rates is increased smuggling as people procure discounted products from low-tax states and sell them in high-tax states. Smugglers wouldn’t have to look far to find cheaper smokes. All of Maryland’s neighboring states have rates lower than $4 per pack, including Virginia ($1.20) and West Virginia ($0.30). Such an increase would impact the many small business owners operating vape shops around the state and convenience stores relying heavily on vapers as well as tobacco sales.
7 min read![State and local income tax collections per capita, State income taxes per capita, How high are state and local income tax collections in your state?](https://taxfoundation.org/wp-content/uploads/2020/02/PIT-per-capita-2020-300x251.png)
![](https://taxfoundation.org/wp-content/uploads/2020/02/Federal-Income-Tax-Data-FP-01-e1582640588905-300x200.png)
Summary of the Latest Federal Income Tax Data, 2020 Update
The latest IRS data shows that the U.S. individual income tax continues to be very progressive, borne primarily by the highest income earners. The top 1 percent of taxpayers pay a 26.8 percent average individual income tax rate, which is more than six times higher than taxpayers in the bottom 50 percent (4.0 percent).
6 min read![Colombia dividend tax](https://taxfoundation.org/wp-content/uploads/2019/03/Colombia-flag-e1553104852851-300x169.jpg)
How Controlled Foreign Corporation Rules Look Around the World: Colombia and a Perspective of Latin America
For Colombia, as well as for other countries in the world that are not capital exporters, one important question is whether CFC rules are necessary or are indirectly a requirement to be part of world organizations like the OECD (which Colombia is not a member) in order to be on the radar of larger economies.
5 min read![Step-up in basis, step up in basis, estate tax, gift tax, stepped-up basis](https://taxfoundation.org/wp-content/uploads/2019/03/estate-tax-4-crop-e1552424862594-300x109.jpg)