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Dividend Tax Rates in Europe, 2025

Many countries’ personal income tax systems tax various sources of individual income—including investment income such as dividends and capital gains.

North Carolina Tries Mimicking Trump’s Tips and Overtime Proposal, But Should Be Cautious

A North Carolina House bill titled “No Tax on Tips, Overtime, Bonus Pay,” is gaining bipartisan traction in the General Assembly, mirroring similar proposals nationwide, including those championed by President Trump.

Growth Should Be a Key Consideration if Corporate SALT Is Limited

Lawmakers should prioritize pro-growth tax policies and use the least economically damaging offsets to make the legislation fiscally responsible. If lawmakers choose to use C-SALT, they should carefully consider the economic trade-off with permanent, pro-growth tax cuts that support investment and innovation in the US.

Securing Property Tax Relief in Iowa

With such an important change to Iowa’s property tax system, it’s important that lawmakers get the details right.

Budget Reconciliation: Tracking the 2025 Trump Tax Cuts

President Trump has called for permanent extension of the 2017 tax cuts, additional policies including no taxes on tips, overtime pay, and Social Security benefits for retirees, and has also promised higher taxes on US imports through a series of new tariffs.

2025 Global Tax Reform and Leadership Retreat

Four Paths for Inflation Reduction Act Reforms

The Inflation Reduction Act (IRA) introduced a series of new targeted tax breaks, many of which seem to be much more expensive than originally forecasted. Understandably, repealing these subsidies is a key option for policymakers looking to pay to extend the expiring broader tax cuts passed in the Tax Cuts and Jobs Act (TCJA).

The Future of EU Tobacco Taxation: Insights from Member States and Best Practices for the Next Tobacco Excise Tax Directive

An update to the EU’s Excise Tax Directive that embraces harm reduction principles would save lives and provide a steady stream of revenue to support public health expenditures.

Time (or Buying American) Won’t Erase the Economic Harm of Higher Tariffs

Contrary to the president’s promises, the tariffs will cause short-term pain and long-term pain, no matter the ways people and businesses change their behavior.

Road Taxes and Funding by State, 2025

The amount of revenue states raise through roadway-related revenues varies significantly across the US. Only three states raise enough revenue to fully cover their highway spending.