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The Long View on the Top Marginal Income Tax Rate in Austria

Reliance on Corporate Income Tax Revenue in Europe

Recreational Marijuana Taxes by State, 2019

Testimony: Oregon Should Reevaluate the Proposed Gross Receipts Tax to Raise Revenue for Public Education

Minnesota Considers $1.35 Billion Biennial Tax Increase

Connecticut Lawmakers Mull Capital Gains Surtax

Corporate and Pass-through Business Income and Returns Since 1980

More business income is reported on individual tax returns than corporate returns. The U.S. now has fewer corporations and more individually owned businesses. Corporations make up less than 5 percent of businesses but earn 60 percent of revenues.

Sources of Government Revenue in the OECD, 2019 Update

OECD countries have on average become more reliant on consumption taxes and less reliant on individual income taxes. These policy changes matter, considering that consumption-based taxes raise revenue with less economic damage and distortionary effects than taxes on income.

Germany Proposes First R&D Tax Break

New OECD Data Reveals Decline in U.S. Tax Wedge Is an Outcome of Tax Reform