Real Property Taxes in Europe, 2026
High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.
3 min read
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State and Local Tax Collections Per Capita by State, 2026
Tax collections vary widely by state, making per capita collections figures—a measure of collections per person—especially useful, as they allow comparisons across differences in tax rates and bases, economic capacities, and policy decisions that impact the size and scope of government.
5 min read
Georgia Needs to Aim for True Tax Improvement, not Just Change
It’s for good reason that Georgia wants to eliminate the income tax and rein in property taxes. However, the changes Georgia would need to make to accomplish these goals would work against its overall competitiveness.
8 min read
Facts & Figures 2026: 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.
2 min read
Would California’s Wealth Tax Be Temporary?
Proponents of a California wealth tax ballot initiative insist that the proposed wealth tax is temporary: a one-time 5 percent tax that can be paid upfront or over five years with deferral charges. Others are skeptical that the wealth tax would be allowed to expire.
6 min read
2025 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
North Carolina Does Not Need Higher Local Taxes
As a result of state-level reforms, the expansion of the sales tax base, and rising property valuations, North Carolina’s local governments have seen remarkable revenue growth in recent years.
13 min read
The Proposed California Wealth Tax Is Far Higher than 5 Percent
The 2026 Billionaire Tax Act, a California ballot initiative, would ostensibly impose a one-time tax of 5 percent on the net worth of the state’s billionaires. Due, however, to aggressive design choices and possible drafting errors, the actual rate on taxpayers’ net worth could be dramatically higher.
18 min read
Wyoming Attracts Considerable Data Center Investment—but Could Easily Lose It
While Wyoming is outcompeting California in attracting data centers due to affordability and sound tax policy, lawmakers should avoid imposing discriminatory sales tax on data centers’ machinery and equipment (M&E) purchases.
6 min read
Chicago Bears Threaten Relocation over Illinois Taxes
The Chicago Bears are threatening to relocate from Illinois to Indiana as they negotiate over taxes and public financing. Illinois’ uncompetitive and burdensome tax environment makes it difficult for the NFL team to operate.
4 min read
State Taxation of Data Centers
Data centers face high tax burdens and are particularly substantial contributors to local coffers, but poor tax structure can drive these operations to other locations and deprive local governments of a major revenue stream.
22 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
2025 Tax Review | What OBBBA Changed, the Impact of Tariffs, and What’s Next
In this episode, we break down what the OBBBA did, walk through our projections, and zoom out to other defining fights of 2025: Trump’s “Liberation Day” tariffs, the Supreme Court challenge over presidential tariff power, and the growing wave of property tax revolts across the states.
Excise Taxes Cannot Replace Property Taxes
While rising property values and taxes have intensified calls for reform, the reality is that property taxes fund the lion’s share of local services and lack a viable substitute. Excise taxes are far too narrow to fill the gap, and a poor candidate for filling any meaningful portion of it.
4 min read
Massachusetts Proposition 2 ½ Is Working
With Proposition 2 ½, property taxes in Massachusetts are still high, but without it, property tax bills would have risen significantly more than they already have in the past 40 years.
12 min read
2026 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.
122 min read
The State Tax Competitiveness Index Is Your Guide to Economic “Wins Above Replacement”
Taxes are an important part of the mix, and modernizing a state’s tax structure helps position it for growth. States that rank better on the Index have better-structured tax codes, and states with better-structured tax codes get Wins Above Replacement.
5 min read
Texas Ballot Measure Would Help Main Street with Increased Personal Property Tax Exemption
In 2025, the Texas legislature sought to make the state more competitive for small businesses by exempting a greater amount of business personal property from taxation, reducing compliance burdens at the cost of a trivial amount of revenue.
3 min read
International Tax Competitiveness Index 2025
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.
93 min read
Can We Replace the Property Tax?
With property tax bills on the rise, homeowners are searching for answers—and some even want to abolish the tax altogether. In this episode, we break down why property taxes are increasing, common but flawed solutions, and why the property tax remains an economically efficient revenue source.