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![Does Your State Have an Estate or Inheritance Tax? state estate tax 2019, state inheritance tax 2019, does my state have an estate tax? does my state have an inheritance tax? state estate taxes, state inheritance taxes](https://taxfoundation.org/wp-content/uploads/2019/10/Estate-Inheritance-2019-fv-01-300x260.png)
![Washington State capital gains tax Washington capital gains tax proposal head tax Washington state ballot measures, 2019 Washington state tax voting issues, Washington state tax ballot measures november election 2019](https://taxfoundation.org/wp-content/uploads/2019/10/Seattle-Washington-e1571160112866-300x200.jpg)
![Mortgage Interest Deduction, Home Mortgage Interest Deduction, Home Mortgage Interest, Mortgage, tax deductions for homeowners, HMID](https://taxfoundation.org/wp-content/uploads/2019/10/estate-tax-4-e1570805818905-300x208.jpg)
The Home Mortgage Interest Deduction
20 min read![Colorado proposition 121 Colorado proposition FF Colorado income tax reduction or cut election results 2021 tax ballot measures Colorado proposition 119 Colorado proposition 120 Colorado proposition CC, Colorado TABOR, Colorado public education, Colorado education funding](https://taxfoundation.org/wp-content/uploads/2019/10/Colorado-capitol-3-e1570734931243-300x200.jpeg)
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![2019 International Tax Competitiveness Index](https://taxfoundation.org/wp-content/uploads/2019/10/ITCI_graphics-fv-23-300x229.png)
International Tax Competitiveness Index 2019
Our International Index compares OECD countries on over 40 variables that measure how well each country’s tax system promotes sustainable economic growth and investment.
11 min read![Wisconsin surplus revenue, Wisconsin revenue, Wisconsin tax cuts, Wisconsin state conformity, Wisconsin online sales tax](https://taxfoundation.org/wp-content/uploads/2019/09/Conformity-Maps-06-300x270.png)
![Cory Booker Estate Tax, Cory Booker step-up in basis, Cory Booker Tax, Expanding the estate tax, Eliminating step-up in basis](https://taxfoundation.org/wp-content/uploads/2019/09/Cory-Booker-3-300x200.jpg)
Booker’s Plan to Eliminate Step-up in Basis and Expand the Estate Tax
Removing step-up in basis would encourage taxpayers to realize capital gains and it would plug a hole in the current income tax, while increasing federal revenue. Combined, however, with the estate tax, this would result in a significant tax burden on certain saving by requiring both the appreciation in and total value of transferred property to be taxed at death
2 min read![SAFE Bank Act, marijuana revenues, recreational marijuana revenue, cannabis industry, cannabis legalization, state recreational marijuana excise tax rates 2019](https://taxfoundation.org/wp-content/uploads/2019/09/Marijuana-Ulrik-Sept-2019-FV-01-300x272.png)
Marijuana Revenues Could Take a Hit
3 min read![](https://taxfoundation.org/wp-content/uploads/2020/04/dollar-money-e1586898700584-300x188.jpg)
Senator Sanders Proposes a Tax on “Extreme” Wealth
Bernie Sanders recently became the second major Democratic presidential candidate to propose a wealth tax.
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JCT Report Shows Capital Gains are Sensitive to Taxation
JCT’s report on capital gains elasticities reminds us that capital gains realizations, at least under a tax system that allows deferral, are sensitive to tax rates. Moving to mark-to-market taxation of all capital gains would remove this sensitivity by taxing capital gains annually.
4 min read![tax treatment of capital gains, capital gains deferral, capital gains deferrals, Joe Biden's capital gains tax proposal, Biden capital gains tax proposal, Biden's tax proposal](https://taxfoundation.org/wp-content/uploads/2019/09/money-dollar-3-e1569431297886-300x200.jpg)
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![Senator Michael Bennet EITC, Senator Bennet, Sen. Bennet, Expand the EITC](https://taxfoundation.org/wp-content/uploads/2019/09/1620px-Michael_Bennet_35755491931-300x179.jpg)
Senator Bennet’s Plan to Expand the EITC
3 min read![Income tax rates in Europe, personal income tax rates in Europe, tax rates in Europe, personal income tax rate in Europe, income tax cut Europe](https://taxfoundation.org/wp-content/uploads/2019/09/PIT-changes.fv3-01-300x293.png)
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Does Your State Have a Marriage Penalty?
A marriage penalty is when married couples filing jointly face a higher effective tax rate than they would if they filed as two single individuals with the same amount of combined income.
2 min read![Chicago budget shortfall, Chicago Budget deficit, Chicago higher taxes in Chicago](https://taxfoundation.org/wp-content/uploads/2019/09/linkedin-In-Stream_Wide___chicago-4-e1568726947508-300x158.jpg)
No Good Options as Chicago Seeks Revenue
Facing an $838 million budget shortfall, a looming pension crisis, and an aggressive spending wish list, some Chicago policymakers and activists are expressing interest in a laundry list of new and higher taxes that could, collectively, raise as much as an additional $4.5 billion a year.
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