Estate and Inheritance Taxes by State, 2025
In addition to the federal estate tax, which has a top marginal rate of 40 percent, 12 states and the District of Columbia impose estate taxes, while five states levy inheritance taxes.
8 min read
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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
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
2026 Tax Calculator: How the One Big Beautiful Bill Act’s Tax Changes Will Affect You
How will recent federal tax changes affect you?
4 min read
Excise Taxes and Fees on Wireless Services Up Again in 2025
Wireless consumers continue to be burdened with high taxes, fees, and government surcharges in many states and localities throughout the country.
14 min read
Real Property Taxes in Europe, 2025
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
Beer Taxes in Europe, 2025
With much of the continent celebrating Oktoberfest, it is a great time to examine beer taxes across Europe. Hefty beer taxes increase the price consumers pay for their libations.
5 min read
Online Sports Betting Taxes by State, 2025
Legal sports betting has grown rapidly since the Supreme Court granted states the ability to establish online sports betting markets in Murphy vs. NCAA in 2018.
6 min read
Windfall Profits Taxes in Europe, 2025
As energy prices have declined, European countries have switched the focus of their windfall profits taxes—a one-time tax levied on a company or industry when economic conditions result in large, unexpected profits—from energy providers to the banking and financial sector.
6 min read
Gas Taxes by State, 2025
California levies the highest tax on gasoline at 70.9 cents per gallon (cpg), followed by Illinois at 66.4 cpg and Washington at 59.0 cpg.
8 min read
Tax Complexity Now Costs the US Economy over $536 Billion Annually
Americans will spend almost 7.1 billion hours complying with IRS tax filing and reporting requirements in 2025. This is equal to 3.4 million full-time workers—almost the population of Los Angeles and nearly 38 times the workforce the IRS employed in FY 2024—doing nothing but tax return paperwork for a full year.
9 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.
Electric Vehicle Taxes by State, 2025
As the market share of electric vehicles (EVs) on the road grows, the gas tax’s ability to fund road projects and decrease traffic congestion erodes. Both federal and state real tax revenue per vehicle mile traveled has been on a steady decline for decades, creating a fiscal gap for road expenditures even as the demand for road infrastructure improvements has grown.
5 min read
Historical US Federal Individual Income Tax Rates & Brackets, 1862-2025
How do current federal individual income tax rates and brackets compare historically?
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Historical US Federal Capital Gains Tax Rates & Collections, 1913-2025
How have US federal capital gains tax rates and collections changed over time?
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Cigarette Taxes and Cigarette Smuggling by State, 2023
Growing cigarette tax levels and differentials have made cigarette smuggling both a national problem and a lucrative criminal enterprise.
6 min read
Capital Allowances in Europe, 2025
Although sometimes overlooked in discussions about corporate taxation, capital allowances play an important role in a country’s corporate tax base and can impact investment decisions—with far-reaching economic consequences.
6 min read
Sales Tax Holidays by State, 2025
However well-intended they may be, sales tax holidays remain the same as they always have been—ineffective and inefficient.
16 min read
Patent Box Regimes in Europe, 2025
The aim of patent boxes is generally to encourage and attract local research and development (R&D) and to incentivize businesses to locate IP in the country. However, patent boxes can introduce another level of complexity to a tax system, and some recent research questions whether patent boxes are actually effective in driving innovation.
4 min read
Tax Subsidies for R&D Expenditures in Europe, 2026
Many countries incentivize business investment in research and development (R&D), intending to foster innovation. A common approach is to provide direct government funding for R&D activity. However, a significant number of jurisdictions also offer R&D tax incentives.
5 min read