2027 Tax Brackets
Explore the IRS inflation-adjusted 2027 tax brackets, for which taxpayers will file tax returns in early 2028.
5 min read
Explore the IRS inflation-adjusted 2027 tax brackets, for which taxpayers will file tax returns in early 2028.
5 min read
Tax Foundation Europe’s input to the European Commission’s public consultations on the Tax Omnibus proposal reviews selected issues that have an impact on growth and competitiveness.
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
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.
121 min read
With Democrats retaking control of the US House of Representatives and US Senate, several new federal tax issues are on the table for 2027.
7 min read
The UK’s 2026 Autumn Budget largely favors short-term relief over growth, highlighting the need for pro-growth reforms such as replacing the Stamp Duty Land Tax with annual property or land taxes.
8 min read
Economics isn’t just a course with supply and demand graphs and a quirky usage of “guns and butter.” It’s a discipline focused on incentives and responses, and we can see its impact all around us, shaping our world and our choices.
3 min read
The debt limit is one of Congress’s few chances to debate unsustainable borrowing, and reforms should create more room for bipartisan deficit reduction, not less.
6 min read
The Senate recently passed the Taxpayer Assistance and Service Act, which contains 65 provisions to improve tax administration and the IRS.
4 min read
22 of the 27 EU Member States have implemented both the income inclusion rule and the qualified domestic minimum top-up tax in 2026.
4 min read
This November, states across the country are asking voters to consider changes to their state constitutions to address the burden of rising property taxes.
7 min read
If we want to ensure that AI raises economic growth, we shouldn’t be pursuing tax policies that are stuck in the past and represent some of the worst ideas from the early internet age.
While the government will never close the tax gap or fully eliminate tax fraud, lawmakers and the IRS can institute several reforms to reduce the gap, including simplifying the tax code, increasing third-party information reporting, and coordinating anti-fraud efforts.
7 min read
With Social Security insolvency rapidly approaching and policymakers exploring changes to benefits and taxation, Congress could look to base-broadening reforms like the ECT as a guide for how to think about taxing compensation and broadening the tax base.
4 min read
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
Want to know how much you’ll owe during tax filing season? Then you need to know your taxable income.
Nearly half of all hospitals are exempt from paying US corporate income taxes. As healthcare spending rises, lawmakers have questioned whether hospitals are providing as much in community benefits as they derive from tax exemptions.
11 min read
As scrutiny over data center investment and AI rises, some commentators are concerned about how expensing interacts with these ongoing investments. Most of these concerns misunderstand what expensing does.
5 min read
Hall’s research helped economists understand how taxes distort investment decisions, while his work with Rabushka shows how to minimize those distortions. Although the US remains far from a pure consumption tax, Hall’s work informs efforts to reduce the tax burden on investment, improve neutrality, and promote long-run economic growth.
3 min read
Florida has long maintained one of the nation’s most competitive state tax codes, but a fundamental change proposed by Amendment 3 could undermine that competitiveness.
30 min read