Spain’s Tax Competitiveness Has Declined Since 2018
Under Spain’s current Social Democratic government, the country has fallen from 27th to 35th (out of 38 OECD countries) in the International Tax Competitiveness Index.
8 min read
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Spain’s Transformation After a Decade of Fiscal Competition
The 2026 Regional Tax Competitiveness Index for Spain highlights a growing divergence between regions that have embraced tax reform and those whose tax systems have remained largely unchanged.
7 min read
Inflation Costs New Jerseyans More than a Rebate Check
Missing out on a tax rebate check is certainly disheartening, but New Jersey wallets are getting actively drained by an even bigger problem in the tax code: the state’s graduated-rate income tax thresholds don’t change with inflation, either.
2026 Spanish Regional Tax Competitiveness Index
The 2026 Spanish Regional Tax Competitiveness Index allows policymakers and taxpayers to evaluate and measure how their regions’ tax systems compare.
8 min read
Full Expensing in the United States and Canada Boost Worldwide Investment Climate
Rather than adopt temporary policies that phase out and expire, policymakers should focus their efforts on long-term reforms to support investment.
7 min read
Federal Gas Tax Holiday? Suspending the Gas Tax Is a Mistake
In response to surging gas prices, President Trump and several lawmakers have proposed suspending the federal gas tax via a gas tax holiday. Gas tax holidays have appeal across the political aisle, but suspending the federal gas tax is a uniquely ill-suited policy for addressing rising prices.
3 min read
State Individual Income Tax Rates and Brackets, 2026
Individual income taxes are a major source of state government revenue, accounting for more than a third of state tax collections. How do income taxes compare in your state?
9 min read
One Big Beautiful Bill Act Tax Policies: Details and Analysis
Our analysis of the major tax provisions included in the OBBBA finds it will increase long-run GDP by 0.7 percent. The major tax provisions will reduce federal tax revenue by nearly $5.2 trillion between 2025 and 2034, on a conventional basis.
12 min read
Two Virginia Income Tax Proposals Would Make the State Less Affordable
Should both HB 979 and HB 378 pass, Virginia would have the nation’s highest top marginal rate on investment income.
8 min read
Weak Capital Allowances and Worldwide Taxation Are Stunting Chile’s Economic Growth
Corporate tax reform can strengthen Chile’s economic growth at a minimal revenue cost by reinstating full expensing and adopting a territorial tax system to align its cross-border rules with the international standard.
5 min read
2026 Tax Brackets
Explore the IRS inflation-adjusted 2026 tax brackets, for which taxpayers will file tax returns in early 2027.
5 min read
2025 Tax Brackets
Explore the IRS inflation-adjusted 2025 tax brackets, for which taxpayers will file tax returns in early 2026.
4 min read
State Tax Changes Taking Effect January 1, 2026
Forty-three states will ring in 2026 with notable tax changes. Eight states will see reduced individual income tax rates in the new year while four states will see reduced corporate income tax rates.
30 min read
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Short FormWhat the OBBBA Individual Tax Changes Mean for You
The recently enacted One Big Beautiful Bill Act (OBBBA) is certainly big, but is it “beautiful”? Many provisions in the OBBBA will have noticeable impacts on individual taxpayers, including some that are beneficial to your wallet.
4 min read
2025 Spanish Regional Tax Competitiveness Index
The 2025 Spanish Regional Tax Competitiveness Index allows policymakers and taxpayers to evaluate and measure how their regions’ tax systems compare.
7 min read
The State Flat Tax Revolution: Where Things Stand Today
The past four years have brought significant focus on state income tax reform and relief, and with that, something of a flat tax revolution.
11 min read
Taxpayers Need the BLS to Stay Out of Politics
President Trump’s recent decision to replace the commissioner of the Bureau of Labor Statistics has the feeling of replacing the meteorologist and hoping you get better weather. But economic data affect government actions and could have surprising consequences. If nominee E.J. Antoni manipulates the statistics to make Mr. Trump look good, you could end up paying higher taxes.
Oklahoma Continues to Pursue Pro-Growth Tax Reforms, but the Job Is Not Done
Oklahoma can continue to enhance its competitiveness by pursuing a variety of reforms to the corporate and individual income tax, but it should avoid policies that would negatively impact the economy, like enacting a wholesale elimination of the property tax.
6 min read
The EU Budget’s CORE Is Rotten
The European Commission proposed new budget options for 2028 to 2034. It is worth zooming in on one new proposal for revenues that would support EU-level spending. The “Corporate Resource for Europe,” or CORE, provides a good opportunity to think through how best to raise revenue for the EU budget.
5 min read
Wisconsin’s Proposed Retirement Income Exclusion Would Shift Tax Burdens to Working Families over Time
With reports that Republican legislative leaders and Wisconsin Gov. Evers (D) have reached a budget deal for FY 2026 and 2027, it is worth examining two significant tax relief proposals included in the plan.
7 min read