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Comments on Tobacco Product Standard for Menthol in Cigarettes

Tax Foundation comments on the state tax and revenue implications of the proposed tobacco product standard for menthol in cigarettes.

Estate, Inheritance, and Gift Taxes in Europe, 2022

Europe Opened the Pandora Box of Reduced VAT Rates

With this new VAT directive, the EU has invited member states to adopt policies that create new complexities, are poorly targeted, and undermine an Own Resource.

Public and Private R&D Are Complements, Not Substitutes

U.S.-China Trade War Hurt American Industries and Workers

While the U.S. tariffs were intended to protect American industries, they have largely hurt the U.S. economy. Rather than pass on the tariffs to Chinese consumers, analysis shows that most U.S. firms simply bore the costs.

Clearing up Carbon Taxes

Amidst bipartisan climate negotiations on Capitol Hill, there have been renewed calls for a carbon tax. Carbon taxes have long been magnets for political controversy. But from an economic standpoint, they deserve to be taken seriously. Here’s why.

Ranking Property Taxes on the 2022 State Business Tax Climate Index

Which states have the highest property taxes in 2022? See how your state compares in property taxes across the United States

Evaluating Wyoming’s Business Tax Competitiveness

Wyoming’s low taxes are highly attractive, but policymakers are still hard at work helping the state achieve broader economic development goals.

State Sales Tax Breadth and Reliance, Fiscal Year 2021

The sales tax is too important a part of states’ revenue toolkits to be permitted further erosion, making sales tax modernization a vital project of the 2020s.

Comparing the Corporate Tax Systems in the United States and China

Federal policymakers are debating a legislative package focused on boosting U.S. competitiveness vis-a-vis China; however, it currently contains little to no improvements to the U.S. tax code.