Taxing Life Insurance
As Congress attempts to prevent the expiration of major Tax Cuts and Jobs Act provisions, it needs to find ways to pay for them. Ideally, it should use the least economically harmful means possible.
3 min read
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Oregon Considers Decoupling from the Federal Tax Code
The proposed changes to federal tax code conformity in Oregon are a good example of a change that could significantly reshape the state’s tax code in the future, despite being framed as temporary technical adjustments.
4 min read
Estate, Inheritance, and Gift Taxes in Europe, 2025
Twenty-four out of the 35 European countries covered in this map currently levy estate, inheritance, or gift taxes.
3 min read
South Carolina Lawmakers Have Other Options for Achieving a Flat Income Tax
Lawmakers are right to enact a single-rate individual income tax. However, lawmakers should consider the full effects of the reform, ensuring that relief is not financed by shifting the tax burden to lower-income individuals and families.
4 min read
A Carbon Tax on Cigarettes in Washington State?
Among the many other tax proposals being considered in Washington this year, policymakers have proposed separate bills that would impose a carbon tax on cigarettes and implement a state-wide flavor ban on tobacco products.
3 min read
Scrapping these Green Energy Tax Subsidies Could Save the Inflation Reduction Act
Congressional Republicans are looking for ways to pay for extending the tax cuts scheduled to expire at the end of the year. Repealing the green energy tax subsidies expanded or introduced in the Inflation Reduction Act is an appealing option.
The Truth About Tariffs—Fact-Checking Trump’s Trade Claims
Do tariffs really level the playing field, or are they just bad economics? In this emergency episode, we fact-check the Trump administration’s claims that retaliatory tariffs make trade fairer.
The Global Tax Deal, Tax Cuts, and Tariffs—5 Major Tax Debates
What are the biggest tax stories shaping policy today—and what do they mean for you? In our 100th episode, we break down the five biggest tax stories, from the global tax deal to the looming expiration of the Tax Cuts and Jobs Act.
Recreational Marijuana Taxes by State, 2025
Many states regulate and tax legal marijuana sales and consumption, despite the ongoing federal prohibition. Explore the data here.
8 min read
Abolishing Taxes on Tips Would Be a Costly Mistake
The individual income tax has plenty of problems, but in some respects the tax has improved in recent decades. Unfortunately, several Trump administration proposals would move us in the wrong direction, including the president’s call to drop taxes on tips.
A New State Payroll Tax Could Drive Jobs out of Washington
With a wealth tax, property tax increases, and this new payroll tax on the agenda, Washington lawmakers have reason to fear that many employers could be looking for the exits.
5 min read
Soda Taxes Won’t Fix Global Health
The empirical evidence thus far on sugar-sweetened beverage taxes fails to support claims that these taxes will create substantial health benefits. At the same time, their structural limitations make them ill-suited for generating stable, equitable revenue.
54 min read
Indiana Mulls Local Income and Property Tax Reforms
This legislative session, local taxes are a major topic of debate in Indiana. Although the state’s property tax system is already nationally competitive, dramatic increases in assessed values have created discontent in recent years.
8 min read
Effects of the Federal Constitutional Court’s Judgment on Germany’s Solidarity Surtax
Surtaxes such as Germany’s solidarity surtax run counter to the principles of simplicity and transparency of the tax system because they impose an additional layer of tax on taxpayers and create a more complex tax structure that often obscures the actual tax burden.
4 min read
Montana Lawmakers Should Prioritize Transparency, Neutrality, and Competitiveness When Reforming the Property Tax
Montana’s 2025 legislative session has seen a flurry of property tax reform proposals, a response to the surge in property valuations in the state. Unfortunately, hasty decision-making can result in suboptimal policy outcomes.
6 min read
Facts & Figures 2025: How Does Your State Compare?
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.
2 min read
Dividend Tax Rates in Europe, 2025
Many countries’ personal income tax systems tax various sources of individual income—including investment income such as dividends and capital gains.
4 min read
North Carolina Tries Mimicking Trump’s Tips and Overtime Proposal, But Should Be Cautious
A North Carolina House bill titled “No Tax on Tips, Overtime, Bonus Pay,” is gaining bipartisan traction in the General Assembly, mirroring similar proposals nationwide, including those championed by President Trump.
4 min read
Trade Strengthens Economies
Whether we look at it as consumers of these goods, or as middle-class workers who transform them, low-cost goods have been the underpinning of American prosperity.
Securing Property Tax Relief in Iowa
With such an important change to Iowa’s property tax system, it’s important that lawmakers get the details right.
33 min read