![FairTax consumption taxes versus income taxes taxing criminals economics lesson plan flat tax definition flat income tax system Biden minimum tax, Biden corporate tax rate increase Biden corporate income tax, Biden book minimum tax Build Back Better reconciliation tax plan](https://taxfoundation.org/wp-content/uploads/2021/12/calculator-analysis-money-research-economy-economic-e1639070183145-300x200.jpeg)
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![FairTax consumption taxes versus income taxes taxing criminals economics lesson plan flat tax definition flat income tax system Biden minimum tax, Biden corporate tax rate increase Biden corporate income tax, Biden book minimum tax Build Back Better reconciliation tax plan](https://taxfoundation.org/wp-content/uploads/2021/12/calculator-analysis-money-research-economy-economic-e1639070183145-300x200.jpeg)
![Calculator for analyzing Senator Harris' tax plan, Senator Kamala Harris, Harris Tax](https://taxfoundation.org/wp-content/uploads/2018/10/calculator-300x200.jpg)
Comments on Tobacco Product Standard for Menthol in Cigarettes
Tax Foundation comments on the state tax and revenue implications of the proposed tobacco product standard for menthol in cigarettes.
14 min read![Estate tax rates in Europe and inheritance tax rates in Europe. Sweden Denmark and Norway do not have an estate tax Does Europe have an estate tax](https://taxfoundation.org/wp-content/uploads/2022/05/Estate-tax-rates-in-Europe-and-inheritance-tax-rates-in-Europe.-Sweden-Denmark-and-Norway-do-not-have-an-estate-tax-Does-Europe-have-an-estate-tax-300x295.png)
![](https://taxfoundation.org/wp-content/uploads/2017/01/carbon-tax-300x206.png)
Clearing up Carbon Taxes
Amidst bipartisan climate negotiations on Capitol Hill, there have been renewed calls for a carbon tax. Carbon taxes have long been magnets for political controversy. But from an economic standpoint, they deserve to be taken seriously. Here’s why.
![Ranking property taxes by state property tax ranking on intangible property wealth and asset on 2022 State Business Tax Climate Index](https://taxfoundation.org/wp-content/uploads/2022/05/SBTCI_Prop_2022-300x255.png)
Ranking Property Taxes on the 2022 State Business Tax Climate Index
Which states have the highest property taxes in 2022? See how your state compares in property taxes across the United States
3 min read![Wyoming business tax competitiveness Wyoming business tax rankings](https://taxfoundation.org/wp-content/uploads/2022/04/Wyoming-2-e1650915166380-300x200.jpeg)
Evaluating Wyoming’s Business Tax Competitiveness
Wyoming’s low taxes are highly attractive, but policymakers are still hard at work helping the state achieve broader economic development goals.
13 min read![sales tax holidays](https://taxfoundation.org/wp-content/uploads/2020/07/SalesTaxHoliday-300x200.jpg)
State Sales Tax Breadth and Reliance, Fiscal Year 2021
The sales tax is too important a part of states’ revenue toolkits to be permitted further erosion, making sales tax modernization a vital project of the 2020s.
17 min read![Arizona flat tax proposal includes Arizona income tax reductions and reform. See more on aftermath of Arizona proposition 208](https://taxfoundation.org/wp-content/uploads/2022/03/Arizona-capitol-2022-e1648075340378-300x200.jpeg)
The Aftermath of Arizona’s Proposition 208 and the Potential for a Flat Tax
Arizona now joins a growing cohort of states that are moving toward a flat income tax. Pending revenue triggers, the income tax rate will be reduced to 2.5 percent giving Arizona one of the lowest individual income tax rates in the country.
7 min read![Cigarette Taxes and Cigarette Smuggling by State](https://taxfoundation.org/wp-content/uploads/2019/12/cigarette-e1575304963701-300x199.jpg)
FDA Menthol Ban Would Boost Smuggling, Reduce Revenues, with Few Health Benefits
Learn more about the FDA’s proposal to ban the sale of menthol cigarettes and flavored cigars. Including its effect on revenue & public health measures.
4 min read![2023 state tax reform and relief trend continues](https://taxfoundation.org/wp-content/uploads/2023/06/2023-state-tax-reform-and-relief-trend-continues-300x203.jpg)
States’ Taxes Go Flat
In more than 100 years of state income taxes, only four states have ever moved from a graduated-rate income tax to a flat tax. Another four may adopt flat tax legislation just this year. We discuss what flat taxes are, what they mean for taxpayers, and why so many states are making a push for them this year.
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Tax Filing Season: Options for Improvement
Efforts to improve the taxpayer experience should focus on the IRS’s operations and include structural improvements to the tax code.
4 min read![Explore the three basic tax types on what you buy, earn, and own.](https://taxfoundation.org/wp-content/uploads/2022/04/TaxEDU-Three-Basic-Tax-Types-Video-Thumbnail-300x168.png)
The Three Basic Tax Types
The better you understand taxes, the better equipped you are to make decisions about them. All taxes can be divided into three basic types: taxes on what you buy, taxes on what you earn, and taxes on what you own.
![Ranking Unemployment Insurance Taxes on Our 2022 State Business Tax Climate Index How Does Your State Rank on Unemployment Insurance Taxes?](https://taxfoundation.org/wp-content/uploads/2022/04/SBTCI_UI_2022-300x255.png)
Ranking Unemployment Insurance Taxes on Our 2022 State Business Tax Climate Index
Ranking unemployment insurance tax codes on the 2022 State Business Tax Climate Index. Learn more about state unemployment insurance tax code and systems.
4 min read![Remembering Senator Orrin Hatch historic tax legacy Senator Hatch tax reform Tax Foundation](https://taxfoundation.org/wp-content/uploads/2022/04/Remembering-Senator-Orrin-HatchE28099s-Historic-Tax-Legacy-Senator-Hatch-Tax-Reform-Tax-Foundation-300x200.png)
Remembering Senator Orrin Hatch’s Historic Tax Legacy
Among the many achievements in the illustrious career of former Sen. Orrin Hatch (R-UT) was his commitment to bipartisan tax reform.
3 min read![Kansas sales tax groceries Kansas tax reform bill veto override](https://taxfoundation.org/wp-content/uploads/2020/02/linkedin-In-Stream_Wide___Kansas-capitol-2-300x158.png)
Kansas Policymakers Should Improve Food Credit, Not Exempt Groceries
This legislative session, the sales tax on food has garnered a great deal of attention in Kansas, with policymakers on both sides of the aisle proposing the removal of groceries from the sales tax base.
7 min read![Missouri flat income tax reform Missouri income tax reform Missouri Should Consider Flat Income Tax in Special Session](https://taxfoundation.org/wp-content/uploads/2022/04/Missouri-tax-reform-e1650485919258-300x200.jpeg)
Missouri Tax Reform Could Give State Competitive Edge
Tax reform has become a major focus for state legislatures this session, and Missouri lawmakers are tuned in to the action: after adjusting individual income tax triggers in 2021, the legislature is exploring further tax reform options.
6 min read![TaxEDU glossary](https://taxfoundation.org/wp-content/uploads/2023/06/TaxEDU_generic-FV-01-300x141.png)
Case Study: Taxing a New Industry
More states are contemplating the tradeoffs associated with legalizing recreational marijuana and taxing it to obtain a new stream of revenue. In fact, a key point when legalizing recreational marijuana is tax design. Most states that currently allow and tax sales have opted for a price-based (ad valorem) excise tax and levy the general sales tax on recreational marijuana sales.
![Wealth taxes in Europe 2022 net wealth tax countries. Which European countries have a wealth tax](https://taxfoundation.org/wp-content/uploads/2022/04/Wealth-Taxes-in-Europe-2022-Wealth-Tax-Countries-300x289.png)
Wealth Taxes in Europe, 2022
Only three European OECD countries levy a net wealth tax, namely Norway, Spain, and Switzerland.
3 min read![Tax compliance costs of IRS regulations tax complexity and tax simplification Chaotic IRS filing season shows flaws in IRS benefits distribution, IRS tax credit administration, IRS budget, and 2022 tax season with filing taxes Summary of the Latest Federal Income Tax Data, 2022 Update 2022 federal income tax data](https://taxfoundation.org/wp-content/uploads/2022/01/tax-filing-calculator-e1642614911929-300x200.jpeg)
Chaotic IRS Filing Season Shows the Perils of Running Social Policy Through the Tax Code
As the deadline for tax filing nears, the IRS faces scrutiny for its backlog of returns, inaccessible taxpayer service, and delays in issuing certain refunds.
5 min read![](https://taxfoundation.org/wp-content/uploads/2023/07/Rome-Pantheon-300x225.png)
History of Taxes
Learn where and when taxes originated and how they resemble taxes we have today. Understand how the American tax code developed from the beginning of the colonies. Learn about some of the weirder taxes throughout history, designed not just to raise revenue, but influence behavior too.