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
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Two Virginia Income Tax Proposals Would Make the State Less Affordable
Should both HB 979 and HB 378 pass, Virginia would have the nation’s highest top marginal rate on investment income.
8 min read
Sources of Personal Income, Tax Year 2022
As policymakers consider reforms to the individual income tax, understanding the types of income that make up the individual income tax base can help them understand the trade-offs of different changes to the tax system.
8 min read
How Scandinavian Countries Pay for Their Government Spending
Scandinavian countries are well known for their broad social safety nets and their public funding of services such as universal health care, higher education, parental leave, and child and elderly care. High levels of government spending naturally require high levels of taxation. So, how do these countries raise their tax revenues?
7 min read
2026 Tax Brackets
Explore the IRS inflation-adjusted 2026 tax brackets, for which taxpayers will file tax returns in early 2027.
5 min read
State Tax Changes Taking Effect January 1, 2026
Forty-three states will ring in 2026 with notable tax changes. Eight states will see reduced individual income tax rates in the new year while four states will see reduced corporate income tax rates.
30 min read
A Budget for Growth: Why the UK Must Shift from Tax Hikes to Pro-Growth Policies
The recently proposed UK budget contains several tax measures that put a greater burden on the working class and ultimately fails to tackle the deeper structural problems of the UK’s tax code.
6 min read
Integrated Tax Rates on Corporate Income in Europe, 2025
In most European OECD countries, corporate income is taxed twice, once at the entity level and once at the shareholder level.
4 min read
Spain’s Tax Missteps Undermine Competitiveness
Spain’s central government could learn some valuable lessons from its regional governments and other European countries about sound tax policy.
7 min read
Movers and Shakers in the 2026 State Tax Competitiveness Index
In the spirit of change and improvement, it’s worth looking back to see which states have truly embraced tax competitiveness since 2020, and which ones have lagged behind.
6 min read
2026 State Tax Competitiveness Index
The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.
122 min read
Illinois Lawmakers Are Attempting to Rush Through a Harmful Tax on Unrealized Gains in 48 Hours
Illinois lawmakers are attempting to rush through a harmful mark-to-market capital gains tax proposal that captures unrealized gains.
7 min read
International Tax Competitiveness Index 2025
While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.
93 min read
Savings and Investment: The Tax Treatment of Stock and Retirement Accounts in OECD and EU Countries
Tax-preferred private retirement accounts often have complex rules and limitations. Universal savings accounts could be a simpler alternative—or addition—to many countries’ current system of private retirement savings accounts.
23 min read
US Effective Tax Rates Remain Highly Progressive, Despite Some Economists’ Claims
Targeting wealth at the top through higher taxes has a certain appeal, but it also comes with a lot of drawbacks, including increased avoidance and reduced incentives to invest.
6 min read
Historical US Federal Capital Gains Tax Rates & Collections, 1913-2025
How have US federal capital gains tax rates and collections changed over time?
1 min read
Budget Reconciliation: Tracking the 2025 Trump Tax Cuts
President Trump signed the One Big Beautiful Bill Act into law on July 4, 2025.
18 min read
Fiscal Forum: Future of the EU Tax Mix with Dr. Monika Köppl-Turyna
Tax Foundation Europe’s Sean Bray interviews Dr. Monika Köppl-Turyna, director of the EcoAustria Institute for Economic Research, about the future of the EU tax mix.
14 min read
State Tax Changes Taking Effect July 1, 2025
Summer has arrived, and states are beginning to implement policy changes that were enacted during this year’s legislative session (or that have delayed effective dates or are being phased in over time).
28 min read
Fiscal Forum: Future of the EU Tax Mix with Dr. Jost Heckemeyer
Sean Bray interviewed Professor of Business Accounting and Taxation at the University of Kiel, Jost Heckemeyer, about the future of the EU tax mix. The interview shows that there is a trade-off between stability and flexibility in European tax policymaking. It also shows that there ought to be a balance between fairness and competitiveness when thinking about improving tax policy.
16 min read