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Business Consumption Taxes

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Sources of government revenue in the OECD tax revenue by country tax collections by country data

Sources of Government Revenue in the OECD, 2025

Developed countries raise tax revenue through individual income taxes, corporate income taxes, social insurance taxes, taxes on goods and services, and property taxes—the combination of which determines how distortionary or neutral a tax system is.

4 min read
Fiscal Forum: Future of the EU Tax Mix Jost Heckemeyer

Fiscal Forum: Future of the EU Tax Mix with Dr. Jost Heckemeyer

Sean Bray interviewed Professor of Business Accounting and Taxation at the University of Kiel, Jost Heckemeyer, about the future of the EU tax mix. The interview shows that there is a trade-off between stability and flexibility in European tax policymaking. It also shows that there ought to be a balance between fairness and competitiveness when thinking about improving tax policy.

16 min read
Road funding by state 2025 state road use taxes and road use taxes by state

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.

5 min read
Maryland, B2B tax, digital tax

New B2B and Digital Taxes Are on the Table in Maryland

While Governor Moore’s tax plan is still being fiercely debated in Maryland, legislators have introduced several additional proposals—mostly aimed at increasing taxes on businesses—to generate revenue and address the state’s chronic budget deficit.

6 min read
Oklahoma tax reform options 2025 OK tax reform

Pro-Growth Tax Reform for Oklahoma, 2025

Lawmakers should finish the work they have begun over the past few decades, tackling tax rates and structures to give the state a leg up in an era of enhanced competition.

84 min read
2024 European Tax Policy Scorecard

2024 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.

55 min read
Trump reciprocal tariffs EU VAT The European VAT is Not a Discriminatory Tax Against US Exports

The European VAT is Not a Discriminatory Tax Against US Exports

The Trump administration appears to be moving in a “reciprocal” policy direction despite the significant negative economic consequences for American consumers of across-the-board tariffs on goods coming into the US. However, the EU’s VAT system should not be used as a justification for retaliatory tariffs.

6 min read
EU VAT policy including EU VAT revenue and EU VAT compliance report

The EU’s Questionable VAT Policy

In a recent survey regarding companies’ barriers to conducting business in the EU single market, VAT ranked first. Policymakers should invest in reforming VAT systems to close both compliance and policy gaps in ways that improve the overall efficiency of their tax systems.

7 min read
2025 VAT rates in Europe, see 2025 VAT rates by country including 2025 EU VAT rates for value-added taxes

VAT Rates in Europe, 2025

More than 175 countries worldwide—including all major European countries—levy a value-added tax (VAT) on goods and services. EU Member States’ VAT rates vary across countries, though they’re somewhat harmonized by the EU.

5 min read
Trump Tax Cuts, Tariffs, and Reconciliation After the 2024 Election

Questions About Tax Cuts, Tariffs, and Reconciliation After the Election

Fiscal pressures are likely to weigh heavily on lawmakers as they craft a tax reform package. That increased pressure could result in well-designed tax reform that prioritizes economic growth, simplicity, and stability, or it could encourage budget gimmicks and economically harmful offsets. Lawmakers should avoid the latter.

8 min read
2025 State Tax Competitiveness Index

2025 State Tax Competitiveness Index

The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.

115 min read

What Sets the US and China Apart on Tax?

Broad, pro-investment tax policy matters for growth, and the US has plenty of opportunities to make improvements, particularly given the advantages our cross-Pacific rival confers on its firms.

5 min read
International Tax Competitiveness Index 2024 Global Tax Rankings by Country

International Tax Competitiveness Index 2024

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.

92 min read