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Estate, Inheritance and Gift Taxes

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Spain tax policy

Spain’s Tax Missteps Undermine Competitiveness

Spain’s central government could learn some valuable lessons from its regional governments and other European countries about sound tax policy.

7 min read
2026 State Tax Competitiveness Index 2026 State Tax Rankings

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
2025 state estate tax rates and 2025 state inheritance tax rates

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
Dr. Sergio Vasques

Fiscal Forum: Future of the EU Tax Mix with Sérgio Vasques

Sean Bray interviewed Dr. Sérgio Vasques, Professor of Tax Law at the Catholic University of Lisbon and former Portuguese Secretary of State for Tax Affairs, about the future of the EU tax mix.

7 min read
International Tax Competitiveness Index 2025 Global Tax Rankings by Country

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
2025 State Tax Changes Taking Effect July 1 | Tax Foundation 2025 state tax changes in my state

State Tax Changes Taking Effect July 1, 2025

Summer has arrived, and states are beginning to implement policy changes that were enacted during this year’s legislative session (or that have delayed effective dates or are being phased in over time).

28 min read
New jersey tax relief, gubernatorial election 2025

New Jersey Taxpayers Deserve Tax Relief

New Jersey’s residents deserve tax relief, and the state must stem the tide of out-migration. Affordable reforms in the near term could pave the way for more sweeping, and competitive, reforms to take root in the future.

2024 European Tax Policy Scorecard

2024 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
Trump Tax Cuts, Tariffs, and Reconciliation After the 2024 Election

Questions About Tax Cuts, Tariffs, and Reconciliation After the Election

Fiscal pressures are likely to weigh heavily on lawmakers as they craft a tax reform package. That increased pressure could result in well-designed tax reform that prioritizes economic growth, simplicity, and stability, or it could encourage budget gimmicks and economically harmful offsets. Lawmakers should avoid the latter.

8 min read