Dividend Tax Rates in Europe, 2026
Many countries’ personal income tax systems tax various sources of individual income—including investment income such as dividends and capital gains.
4 min read
All Related Articles
Would California’s Wealth Tax Be Temporary?
Proponents of a California wealth tax ballot initiative insist that the proposed wealth tax is temporary: a one-time 5 percent tax that can be paid upfront or over five years with deferral charges. Others are skeptical that the wealth tax would be allowed to expire.
6 min read
Kansas Property Tax Reform Should Prioritize Neutrality and Minimize Economic Distortions
While well-intentioned, Kansas’ assessment limit like the one in SCR 1616 would create wide gaps between a property’s assessed value and its market value, distorting the real estate market and disadvantaging those purchasing newer properties.
8 min read
Why Centralizing Louisiana’s Sales Tax Collection Is Smart
Enacting centralized sales tax collection and administration in Louisiana will help simplify the sales tax code and alleviate one of the issues that make it the least competitive sales tax regime in the country.
4 min read
Details and Analysis of the Van Hollen and Booker Tax Cut Plans
Senators Chris Van Hollen (D-MD) and Cory Booker (D-NJ) have each introduced proposals aimed at cutting taxes for lower- and middle-income taxpayers and raising them on high-income taxpayers.
9 min read
Property Taxes by State and County, 2026
Property taxes are the primary tool for financing local governments. While no taxpayers in high-tax jurisdictions will be celebrating their yearly payments, property taxes are largely rooted in the benefit principle of taxation: the people paying the property tax bills are most often the ones benefiting from the services.
9 min read
Colorado Considers Legislation to Tax Phantom Income
Under HB26-1221, Colorado would make two changes that raise additional revenue by taxing income that doesn’t actually exist. The proposed changes to the state’s alternative minimum tax and net operating loss provisions are designed to overstate income, leading to double taxation and distorting taxpayer behavior.
5 min read
Tracking the Impact of the Trump Tariffs & Trade War
The Trump tariffs have not meaningfully altered the trade balance and amount to an average tax increase per US household of $700 in 2026.
55 min read
Should We Tax Artificial Intelligence?
AI is everywhere, and now it’s in the tax policy debate.
Delaware Proposes Higher Tobacco Taxes, Risking Regressivity and Revenue Volatility
Delaware Governor Matt Meyer (D) has proposed a new state budget that includes roughly $18.9 million in additional annual revenue from higher tobacco taxes.
4 min read
Blog
Short FormWhy Is My Tax Refund Larger This Year?
If you’ve filed your taxes already, you may have noticed a larger refund this year. That’s due to changes Congress made with the One Big Beautiful Bill Act (OBBBA) last year that retroactively cut taxes for 2025.
3 min read
Capital Gains Tax Rates in Europe, 2026
Capital gains taxes create a bias against saving, leading to a lower level of national income by encouraging present consumption over investment.
4 min read
A Competitive Tax Code Doesn’t Have to Sacrifice Revenue
Structural reforms such as broadening tax bases, improving cost recovery, and shifting toward less distortive taxes can improve competitiveness without necessarily reducing revenue.
7 min read
How Much Revenue Would Senator Sanders’ Wealth Tax Proposal Really Raise?
Senator Bernie Sanders introduced a proposed 5 percent annual wealth tax on billionaires to fund direct payments to Americans and expand social welfare programs.
5 min read
Ohio Expensing Conformity Will Boost Innovation and Competitiveness
Ohio’s SB 9 will boost economic growth by conforming Ohio’s tax code to the domestic research and experimentation (R&E) immediate cost recovery provision in the One Big Beautiful Bill Act.
8 min read
Pharmaceutical Tariffs Would Add Costs and Reduce Innovation
Thought the Trump administration has not yet imposed new, industry-specific tariffs on drugs or active pharmaceutical ingredients, such tariffs would be a hidden cost on Americans: they would shrink incomes, reduce investment, and lead to less innovation.
7 min read
Tariffs Increased Retail Prices of Imports by 7 Percentage Points Prior to Supreme Court Ruling
President Trump and those in his administration have insisted that consumers are not bearing any of the tariffs. But the latest data show exactly the opposite.
5 min read
Trump Tariffs Threaten to Offset Much of the “Big Beautiful Bill” Tax Cuts
The tariffs now in effect threaten to offset much of the GDP growth from the tax cuts, while falling short of paying for them.
3 min read
2025 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
Vaping Taxes by State, 2026
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.
8 min read