Carbon Taxes in Europe, 2025
In recent years, several countries have taken measures to reduce carbon emissions, including instituting environmental regulations, emissions trading systems (ETSs), and carbon taxes.
4 min read
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Vaping Taxes by State, 2025
The vaping industry has grown rapidly in recent decades, becoming a well-established product category and a viable alternative to cigarettes for those trying to quit smoking. US states levy a variety of tax structures on vaping products.
7 min read
Tax Subsidies for R&D Expenditures in Europe, 2025
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.
4 min read
Beer Taxes by State, 2025
In the United States, taxes are the single most expensive ingredient in beer. The tax burden accounts for more of the final price of beer than labor and materials combined—the many different layers of applicable taxes combining to total as much as 40.8 percent of the retail price.
6 min read
Capital Cost Recovery across the OECD, 2025 Update
The ongoing economic uncertainty from Russia’s war in Ukraine, economic recovery, supply chain disruptions, and rising interest rates have highlighted the importance of business investment.
30 min read
Tax Burden on Labor in Europe, 2025
To make the taxation of labor more efficient, policymakers should understand their country’s tax wedge and how their tax burden funds government services.
5 min read
Sources of US Tax Revenue by Tax Type, 2025
Different taxes have different economic effects, so policymakers should always consider how tax revenue is raised and not just how much is raised.
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Distilled Spirits Taxes by State, 2025
The significant disparity in tax rates across states underscores the complex tax and regulatory environment governing distilled spirits.
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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.
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Net Operating Loss Carryforward and Carryback Provisions in Europe, 2025
Carryover provisions help businesses “smooth” their risk and income, making the tax code more neutral across investments and over time.
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State and Local Tax Collections Per Capita by State, 2025
According to the latest economic data from the US Census Bureau, the average per capita state and local tax burden is $7,109. However, collections vary widely by state, reflecting differences in tax rates and bases, natural resource endowments, the scale and scope of taxable economic activity in each state, and residents’ political preferences.
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Digital Services Taxes in Europe, 2025
Currently, about half of all European OECD countries have either announced, proposed, or implemented a digital services tax. Because these taxes mainly impact US companies and are thus perceived as discriminatory, the US responded with retaliatory tariff threats.
5 min read
Tangible Personal Property De Minimis Exemptions by State, 2025
Does your state have a small business exemption for machinery and equipment?
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Businesses Pay and Remit 87 Percent of All Taxes Collected in Europe
Without businesses as their taxpayers and tax collectors, governments would not have the resources to provide even the most basic services.
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Nonresident Income Tax Filing Laws by State, 2025
One area of the tax code in which extreme complexity and low compliance go hand-in-hand—and where reform is desperately needed—is in states’ nonresident individual income tax filing and withholding laws.
7 min read
Estate, Inheritance, and Gift Taxes in Europe, 2025
Twenty-four out of the 35 European countries covered in this map currently levy estate, inheritance, or gift taxes.
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Recreational Marijuana Taxes by State, 2025
Many states regulate and tax legal marijuana sales and consumption, despite the ongoing federal prohibition. Explore the data here.
8 min read
Facts & Figures 2025: 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
Dividend Tax Rates in Europe, 2025
Many countries’ personal income tax systems tax various sources of individual income—including investment income such as dividends and capital gains.
4 min read
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