Taxes at Every Level
Each level of government provides its own services and therefore levies its own taxes to generate revenue for these services.
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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
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
The State Tax Competitiveness Index Is Your Guide to Economic “Wins Above Replacement”
Taxes are an important part of the mix, and modernizing a state’s tax structure helps position it for growth. States that rank better on the Index have better-structured tax codes, and states with better-structured tax codes get Wins Above Replacement.
5 min read
Texas Ballot Measure Would Help Main Street with Increased Personal Property Tax Exemption
In 2025, the Texas legislature sought to make the state more competitive for small businesses by exempting a greater amount of business personal property from taxation, reducing compliance burdens at the cost of a trivial amount of revenue.
3 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
What’s the Best Way to Limit Property Tax Bill Increases?
When property values soar, homeowners can end up paying significantly higher taxes for basically the same services. Thankfully, there is a solution.
Can We Replace the Property Tax?
With property tax bills on the rise, homeowners are searching for answers—and some even want to abolish the tax altogether. In this episode, we break down why property taxes are increasing, common but flawed solutions, and why the property tax remains an economically efficient revenue source.
There’s No Good Way to Pay for Property Tax Repeal
Backfilling forgone local property tax revenue through new state taxes is difficult because it dramatically shifts overall tax burdens, undermines local accountability, and cannot easily adjust for changing population mixes.
20 min read
Fiscal Forum: Future of the EU Tax Mix with Dr. Jean-Philippe van West
Sean Bray interviews Dr. Jean-Philippe van West, Professor of International and European tax law at Vrije Universiteit Brussel, about the future of the EU tax mix.
10 min read
Real Property Taxes in Europe, 2025
High property taxes levied not only on land but also on buildings and structures can discourage investment in infrastructure, which businesses would have to pay additional tax on.
3 min read
Testimony: Kansas Sales Tax Modernization and Income and Property Tax Relief Considerations
Kansas policymakers’ proposal to expand the sales tax base is well-intentioned but could be designed more prudently.
State Tax Implications of the One Big Beautiful Bill Act
For Congress, work on the One Big Beautiful Bill Act is done. But in state capitols, the work has not yet begun. Many of the tax changes in the federal reconciliation act flow through to state tax codes—automatically in some states, and subject to an update in states’ Internal Revenue Code conformity date in others.
39 min read
Oklahoma Continues to Pursue Pro-Growth Tax Reforms, but the Job Is Not Done
Oklahoma can continue to enhance its competitiveness by pursuing a variety of reforms to the corporate and individual income tax, but it should avoid policies that would negatively impact the economy, like enacting a wholesale elimination of the property tax.
6 min read
Taxes and the American Revolution
The American Revolution was a tax revolt over the power to tax, not over tax burdens. It serves as a reminder that tax policy can have impacts (big and small) that last for centuries.
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
New Jersey Taxpayers Deserve Tax Relief
New Jersey’s residents deserve tax relief, and the state must stem the tide of out-migration. Affordable reforms in the near term could pave the way for more sweeping, and competitive, reforms to take root in the future.
Presidential Election in Poland: Tailoring Tax Policy to Poland’s Strategic Needs
Between Russia’s war in Ukraine, President Trump’s uncertain policies towards Europe, and Poland’s attempt to increase domestic defense capabilities, raising revenue has become one of the most critical topics in the campaign.
7 min read
Sources of US Tax Revenue by Tax Type, 2025
Different taxes have different economic effects, so policymakers should always consider how tax revenue is raised and not just how much is raised.
4 min read
Florida’s Property Tax Reform Push: Weighing the Options Amidst a Lack of Consensus on the State Budget
Florida’s latest property tax debate highlights the familiar challenge of prioritizing pro-growth tax policy while tackling rising property tax burdens.
6 min read