![Colorado vapor tax, Colorado vaping tax, Colorado cigarette tax, Jared Polis](https://taxfoundation.org/wp-content/uploads/2019/03/vape-vaping-tax-300x200.png)
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![Colorado vapor tax, Colorado vaping tax, Colorado cigarette tax, Jared Polis](https://taxfoundation.org/wp-content/uploads/2019/03/vape-vaping-tax-300x200.png)
![Recreational marijuana tax, state recreational marijuana taxes, 2019 marijuana taxes, 2019 recreational marijuana taxes](https://taxfoundation.org/wp-content/uploads/2019/04/Marijuana-01-300x261.png)
![Minnesota lawmakers, Minnesota capital gains surtax, Minnesota capital gains tax, Minnesota tax increase 2019](https://taxfoundation.org/wp-content/uploads/2019/04/linkedin-In-Stream_Wide___Minnesota2-300x158.jpg)
![OECD tax revenues 2021 sources of government revenue in the oecd, 2019, government tax revenue corporate tax revenue corporate tax revenues](https://taxfoundation.org/wp-content/uploads/2019/04/Sources-of-government-revenue-euros-CROP-e1555963525137-300x188.jpeg)
Sources of Government Revenue in the OECD, 2019 Update
OECD countries have on average become more reliant on consumption taxes and less reliant on individual income taxes. These policy changes matter, considering that consumption-based taxes raise revenue with less economic damage and distortionary effects than taxes on income.
10 min read![Texas sales tax swap, Texas tax swap, Nebraska tax swap, state-for-local tax swaps state tax swap](https://taxfoundation.org/wp-content/uploads/2019/04/Texas-Houston-e1555616231669-300x168.jpg)
![Elizabeth Warren real corporate profits tax, Senator warren real corporate profits tax, elizabeth warren corporate tax proposal, Senator warren corporate tax proposal](https://taxfoundation.org/wp-content/uploads/2019/04/linkedin-In-Stream_Wide___elizabeth-warren-22-e1555533338764-300x158.jpg)
An Analysis of Senator Warren’s ‘Real Corporate Profits Tax’
Sen. Elizabeth Warren introduced a 7 percent surtax on corporate profits called the “Real Corporate Profits Tax.” We estimate that this tax would reduce the incentive to invest in the United States, and result in a 1.9 percent smaller economy, a 3.3 percent smaller capital stock, and 1.5 percent lower wages. The surtax would raise $872 billion between 2020 and 2029 on a conventional basis and $476 billion on a dynamic basis. The tax would make the tax code more progressive, but it would fall on taxpayers in every income group.
9 min read![Michigan gas tax increase, entity-level business tax](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-012-300x288.png)
![texas car sharing tax proposal, texas peer-to-peer car sharing tax, texas rental car excise tax](https://taxfoundation.org/wp-content/uploads/2019/04/texas-2-300x200.jpg)
![Arkansas’s Rate Reduction Acceleration](https://taxfoundation.org/wp-content/uploads/2019/03/Arkansas-tax-reform-2019-color-300x223.png)
Recapping the 2019 Arkansas Tax Reform
3 min read![2019 state cigarette tax rankings 2019 cigarette taxes 2019 cigarette tax rates, tobacco tax](https://taxfoundation.org/wp-content/uploads/2019/04/Cigarette-2019-final-01-300x253.png)
How High Are Cigarette Taxes in Your State?
Cigarette taxes around the country are levied on top of the federal rate of $1.0066 per 20-pack of cigarettes. As of 2016, taxes accounted for almost half of the retail cost of a pack of cigarettes.
2 min read![wine, wine tax, wine taxes, taxes on wine, 2019 state wine taxes](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-01-300x278.png)
![florida car rental florida rental car florida car sharing](https://taxfoundation.org/wp-content/uploads/2019/04/florida-rental-car-florida-car-rental-florida-car-sharing-e1554131407538-300x200.jpg)
![kentucky gas tax proposal, ky gas tax transportation infrastructure](https://taxfoundation.org/wp-content/uploads/2019/03/gas-tax-kentucky-e1553882025672-300x169.jpg)
Reforming Rental Car Excise Taxes
The growing number of options that travelers have for rental cars, including peer-to-peer car-sharing arrangements, is an opportunity for policymakers to revisit the policy rationale for these discriminatory taxes.
26 min read![Gov. Evers budget, Wisconsin governor, evers budget, business tax increase](https://taxfoundation.org/wp-content/uploads/2019/03/madison-wisconsin-CROP-300x254.jpg)
![Facts & Figures 2019: How does your state compare?](https://taxfoundation.org/wp-content/uploads/2019/03/FF-square-02-01-300x285.png)
Facts and Figures 2019: How Does Your State Compare?
Our updated 2019 edition of 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.
1 min read![Maine water extraction tax](https://taxfoundation.org/wp-content/uploads/2019/03/water-extraction-tax-maine-water-extraction-tax-2-300x258.jpg)
Maine’s Water Extraction Tax Proposal Is Poor Tax Policy
Taxing the extraction of water does not make sense as an excise tax and does not make sense as a mechanism to finance rural broadband and public education.
4 min read![taxes on vapor products, electronic cigarettes](https://taxfoundation.org/wp-content/uploads/2019/03/vape-2439322_1920-300x200.jpg)
![federal tax rates vary by income and source, individual income tax, corporate income tax, payroll tax, excise tax](https://taxfoundation.org/wp-content/uploads/2019/03/paf-4-featured-01-300x287.png)
How Do Transfers and Progressive Taxes Affect the Distribution of Income?
Federal tax rates vary by income group and tax source. The federal tax system redistributes income from high- and low-income taxpayers.
3 min read![Michigan gas tax increase, entity-level business tax](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-012-300x288.png)