Business Capital Gains and Dividends Taxes

Facts & Figures 2024: How Does Your State Compare?

Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.

Considering Tax Reform Options for 2025 (and Beyond)

Given that U.S. debt is roughly the size of our annual economic output, policymakers will face many tough fiscal choices in the coming years. The good news is there are policies that both support a larger economy and avoid adding to the debt.

Dividend Tax Rates in Europe, 2023

In many countries, corporate profits are subject to two layers of taxation: the corporate income tax at the entity level when the corporation earns income, and the dividend tax or capital gains tax at the individual level when that income is passed to its shareholders as either dividends or capital gains.

Details and Analysis of President Biden’s Fiscal Year 2025 Budget Proposal

President Biden is proposing extraordinarily large tax hikes on businesses and the top 1 percent of earners that would put the U.S. in a distinctly uncompetitive international position and threaten the health of the U.S. economy.

Capital Gains Tax Rates in Europe, 2024

In many European countries, investment income, such as dividends and capital gains, is taxed at a different rate than wage income.

Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in the OECD and Select EU Countries

Tax-preferred private retirement accounts often have complex rules and limitations. Universal savings accounts could be a simpler alternative—or addition—to many countries’ current system of private retirement savings accounts.

Testimony: Capital Gains Taxation in the EU

It is essential to understand that the taxation of capital gains places a double tax on corporate income.

Movers and Shakers in the International Tax Competitiveness Index

The 2023 version of the International Tax Competitiveness Index is the 10th edition of the report. Let’s take a look back and see how country ranks have changed over time.

Jeff Bezos’s Move Undercuts Proposed Washington State Wealth Tax

Whether tax savings motivated his move or not, the implications for Washington are very real, and serve to illustrate just how dangerous it can be to design tax systems that rely so overwhelmingly on a very small number of taxpayers choosing to stay put.

2023 European Tax Policy Scorecard

The variety of approaches to taxation among European countries creates a need to evaluate these systems relative to each other. For that purpose, we have developed the European Tax Policy Scorecard—a relative comparison of European countries’ tax systems.

International Tax Competitiveness Index 2023

While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.

Opportunity Zones “Make a Good Return Greater,” but Not for Poor Residents

The early evidence indicates that making a “good return greater” through Opportunity Zone tax incentives is an ineffective and poorly targeted way to raise the living standards of low-income residents.

Details and Analysis of a Tax Reform Plan for Growth and Opportunity

The federal tax code remains a major source of frustration and controversy for Americans, and a hindrance to economic growth and opportunity. Other countries, such as Estonia, have proven that sufficient tax revenue can be collected in a less frustrating and more efficient way.

Sources of Personal Income, Tax Year 2020

Reviewing reported income helps to understand the composition of the federal government’s revenue base and how Americans earn their taxable income. The individual income tax, the federal government’s largest source of revenue, is largely a tax on labor.

Distributed Profits Tax

Testimony: Reviewing Recent Federal Tax Policies and Considering Pro-Growth Reforms

Lawmakers should focus on simplifying the federal tax code, creating stability, and broadly improving economic incentives. There are incremental steps that can be made on the path to fundamental tax reform.

How Would the American Families and Jobs Act Change Opportunity Zones?

House Republicans are proposing to expand the Opportunity Zone program and alter its reporting requirements as part of a new suite of tax bills packaged as the American Families and Jobs Act.

State Tax Reform and Relief Trend Continues in 2023

Integrated Tax Rates on Corporate Income in Europe

In most European OECD countries, corporate income is taxed twice, once at the entity level and once at the shareholder level.

A Better Way to Tax Stock Buybacks

The distributed profits tax is a sounder approach to concerns about investment and stock buybacks than the existing policy approach.