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![CFC Rules in Europe 2019](https://taxfoundation.org/wp-content/uploads/2019/06/CFC-rules-FINAL-01-300x288.png)
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How High Are Wine Taxes in Your State?
2 min read![Dividend tax rates Europe investment Europe finance](https://taxfoundation.org/wp-content/uploads/2019/06/FINAL-3-01-300x289.png)
Dividend Tax Rates in Europe, 2019
2 min read![State beer taxes 2019 beer tax, beer sales, state alcohol excise tax, state alcohol tax](https://taxfoundation.org/wp-content/uploads/2019/06/FINAL-REVISED-300x268.png)
Beer Taxes by State, 2019
4 min read![property tax reliance Europe 2019 property tax revenue europe 2019](https://taxfoundation.org/wp-content/uploads/2019/05/FINAL1-300x297.png)
Reliance on Property Taxes in Europe
1 min read![individual income tax reliance income tax reliance state income tax reliance 2019](https://taxfoundation.org/wp-content/uploads/2019/05/final-015-300x242.png)
![Business taxes, business tax, consumer, shareholders,, economic progress](https://taxfoundation.org/wp-content/uploads/2019/05/Business-in-America-front-page-picture-e1559068646629-300x200.jpg)
Business in America
Who are the workers, consumers, and shareholders who interact with businesses in the U.S.? What forms do these businesses take? How do business taxes impact people’s lives? It is essential we answer these questions in order to design a business tax system that is simple, efficient, and enables economic progress.
5 min read![federal gas tax increase. infrastructure spending infrastructure funding](https://taxfoundation.org/wp-content/uploads/2019/05/gas-tax-pump-2-300x211.jpg)
![U.S. tax burden on labor, US tax burden on labor, US tax wedge, U.S. tax wedge](https://taxfoundation.org/wp-content/uploads/2019/05/worker-labor-factory-training-job-e1558558598807-300x200.jpeg)
The U.S. Tax Burden on Labor, 2019
13 min read![Tax Burden on Labor in Europe tax burden on labor, Europe tax wedge Europe](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-014-300x287.png)
Tax Burden on Labor in Europe, 2019
2 min read![State sales tax reliance 2019 state sales taxes reliance](https://taxfoundation.org/wp-content/uploads/2019/05/FINAL-300x243.png)
To What Extent Does Your State Rely on Sales Taxes?
Many states are seeing a significant narrowing of their bases as lawmakers continue to carve out exemptions, and as consumption patterns shift ever more towards relatively-untaxed services.
4 min read![savings and investment OECD capital gains tax retirement accounts stock income tax burden on labor, sales tax burden europe tax burden on labor tax burden europe 2019 OECD tax burden](https://taxfoundation.org/wp-content/uploads/2019/05/OECD-tax-burden-on-labor-money-currency-e1558464492963-300x87.jpeg)
![Michigan gas tax increase, entity-level business tax](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-012-300x288.png)
Reliance on Consumption Taxes in Europe
2 min read![tax gap gross tax gap joint committee on taxation tax gap JCT tax cap tax compliance](https://taxfoundation.org/wp-content/uploads/2019/05/money-invest-dollar-300x200.jpeg)
The Tax Gap Tops $500 Billion a Year
4 min read![In some states, pass-through businesses face marginal tax rates over 40 percent, pass-through business federal and state tax rate, pass-through business tax, pass-through businesses, private sector employment](https://taxfoundation.org/wp-content/uploads/2019/05/pass-through-marginal-tax-rates-FINAL-UPDATE-01-300x249.png)
Marginal Tax Rates for Pass-through Businesses Vary by State
Pass-through businesses are now the dominant business form in the U.S., making up more than half of the private sector workforce in every state. Federal taxes on income set a minimum tax rate for pass throughs, but marginal rates for pass throughs vary based on how states tax individual income.
3 min read![Distilled spirits, liquor, liquor tax, liquor taxes, spirits excise tax, spirits excise taxes on spirits](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-011-300x284.png)
![State Corporate Income Taxes Increase Tax Burden on Corporate Profits, combined corporate tax rankings, state and federal combined corporate tax rate](https://taxfoundation.org/wp-content/uploads/2019/05/final-2-01-300x249.png)
State Corporate Income Taxes Increase Tax Burden on Corporate Profits
The Tax Cuts and Jobs Act (TCJA) reduced the U.S. federal corporate income tax rate from 35 percent to 21 percent. However, most U.S. states also tax corporate income. These state-level taxes mean the average statutory corporate income tax rate in the U.S., which combines the average of state corporate income tax rates with the federal corporate income tax rate, is 25.8 percent in 2019.
2 min read![Minnesota gas tax increase](https://taxfoundation.org/wp-content/uploads/2019/05/gas-map-MN-final-01-300x279.png)
![business pay fair share, do corporations pay their fair share in taxes? business tax collections , business fair share taxes](https://taxfoundation.org/wp-content/uploads/2019/05/US-tax-collections-featured-01-300x287.png)
U.S. Businesses Pay or Remit 93 Percent of All Taxes Collected in America
Setting aside the debate over whether a low tax bill is fair, what is missed in such stories is that American businesses are critical to the tax collection system at every level of government—federal, state, and local. Businesses either pay or remit more than 93 percent of all the taxes collected by governments in the U.S. Without businesses as their taxpayers and tax collectors, American governments would not have the resources to provide even the most basic services.
5 min read![Florida gas tax holiday proposal gas tax suspension gas taxes, OECD gas taxes, gas tax, infrastructure, gas tax rates, federal gas tax](https://taxfoundation.org/wp-content/uploads/2019/05/gas-tax-kentucky-e1556812446327-300x169.jpg)