![2021 filing season coronavirus relief legislation Earned Income Tax Credit reforms, EITC reforms, EITC reform, Earned Income Tax Credit Reform, improper payments, improper payments, taxpayer advocate](https://taxfoundation.org/wp-content/uploads/2019/07/tax-filing-individual-income-300x200.jpeg)
All Related Articles
![2021 filing season coronavirus relief legislation Earned Income Tax Credit reforms, EITC reforms, EITC reform, Earned Income Tax Credit Reform, improper payments, improper payments, taxpayer advocate](https://taxfoundation.org/wp-content/uploads/2019/07/tax-filing-individual-income-300x200.jpeg)
![Church taxes, tax churches, what if we taxed churches? #Taxthechurches, tax treatment of churches in the US. If taxes paid taxes, taxing churches](https://taxfoundation.org/wp-content/uploads/2021/09/Church-taxes-tax-churches-what-if-we-taxed-churches-Taxthechurches-tax-treatment-of-churches-in-the-US.-If-taxes-paid-taxes-300x200.jpg)
What If We Taxed Churches?
Whether spurred by a belief that government is improperly favoring religious institutions, an antipathy to wealthy celebrity pastors, or a hope that taxing houses of worship could bring down personal tax bills, the taxation of religious bodies is hotly debated online, but barely on the radar of actual elected officials. But is that true? How much, if any, tax revenue is forgone, and what do the policies look like?
7 min read![Property taxes by county. Explore 2021 county property tax paid map. Which county has the highest property tax rate? Are property taxes by city or county? Who pays the most property taxes in America?](https://taxfoundation.org/wp-content/uploads/2021/09/Property-taxes-by-county.-2021-county-property-tax-paid-map.-Which-county-has-the-highest-property-tax-rate-Are-property-taxes-by-city-or-county-Who-pays-the-most-property-taxes-in-America-01-01-300x257.jpg)
Property Taxes by County, 2021
The six counties with the highest median property tax payments all have bills exceeding $10,000—Bergen, Essex, and Union Counties in New Jersey, and Nassau, Rockland, and Westchester counties in New York. All six are near New York City, as is the next highest, Passaic County, New Jersey ($9,881).
3 min read![2021 state property taxes, How high are property taxes in your state? Compare property taxes by state (states with the highest property taxes) and property taxes paid as a percentage of owner-occupied housing value.](https://taxfoundation.org/wp-content/uploads/2021/07/2021-state-property-taxes-How-high-are-property-taxes-in-your-state-Compare-property-taxes-by-state-states-with-the-highest-property-taxes-and-property-taxes-paid-as-a-percentage-of-owner-occup-300x258.png)
How High Are Property Taxes in Your State?
Because property taxes are tied to housing values, it makes sense that the actual dollar amounts of property taxes tend to be higher in places with higher housing prices. This map takes housing value into account to give a broader perspective for property tax comparison.
3 min read![Wisconsin budget surplus Wisconsin budget tax proposals Wisconsin property tax system, Wisconsin State Assembly, Wisconsin Committee on Community Development](https://taxfoundation.org/wp-content/uploads/2019/06/madison-wisconsin-300x200.jpg)
Wisconsin’s Surplus Presents Opportunity for Down Payment on Future Economic Growth
As Wisconsin emerges from the pandemic, state policymakers have a rare opportunity to reinvest excess revenues in a structurally sound manner that will make the state more attractive to individuals and businesses, promote a quicker and more robust economic recovery, and put the state on the path to increased in-state investment and growth for many years to come.
7 min read![State property tax collections per capita State collect property taxes per capita How much does your state collect in property taxes per capita 2021](https://taxfoundation.org/wp-content/uploads/2021/05/State-property-tax-collections-per-capita-State-collect-property-taxes-per-capita-How-much-does-your-state-collect-in-property-taxes-per-capita-2021-300x258.png)
How Much Does Your State Collect in Property Taxes Per Capita?
Property taxes are an important source of revenue for local and state governments. In FY 2018, property taxes generated over 30 percent of total U.S. state and local tax collections and over 70 percent of local tax collections.
2 min read![Denmark has the highest average tax burden on capital income in Europe Taxing Capital Income Comparative Study](https://taxfoundation.org/wp-content/uploads/2021/05/Denmark-has-the-highest-average-tax-burden-on-capital-income-in-Europe-Taxing-Capital-Income-Comparative-Study-300x290.png)
Taxing Capital – An International Comparison
The taxation of capital—at both the individual and the corporate level—is much debated and affects economic growth by lowering the incentives to save and invest.
6 min read![These States Will Pay You to Move There. Remote work incentives and remote work state relocation incentives. Does That Strategy Make Sense? relocation assistance remote work incentives relocation incentives](https://taxfoundation.org/wp-content/uploads/2021/04/honolulu-hawaii-e1619802926210-300x169.jpg)
These States Will Pay You to Move. Does That Strategy Make Sense?
State and local tax policy have always mattered, but the rise of remote work is bringing tax burdens and economic competitiveness to the forefront. It is a development that states cannot afford to ignore.
5 min read![New Orleans Louisiana](https://taxfoundation.org/wp-content/uploads/2017/04/NewOrleans-e1529342507727-300x200.jpg)
Louisiana Aims at Comprehensive Tax Reform
While many of the tax proposals work in tandem, some conflicts continue to exist. If lawmakers were able to repeal federal deductibility, reduce income tax rates, finish the job on inventory taxation, and phase out the capital stock tax, this would represent a marked improvement in the state’s tax climate, eliminating several of the most uncompetitive features of the current code.
6 min read![State local tax collections per capita in your state, 2021 state and local tax collections per capita in your state, 2021 state and local tax collections per capita by state](https://taxfoundation.org/wp-content/uploads/2021/04/State-local-tax-collections-per-capita-in-your-state-2021-state-and-local-tax-collections-per-capita-in-your-state-01-300x255.png)
How High Are State and Local Tax Collections in Your State?
Although Tax Day has been pushed back this year, mid-April is still a good occasion to take a look at tax collections in the United States. Because differing state populations can make overall comparisons difficult, today’s state tax map shows state and local tax collections per capita in each of the 50 states and the District of Columbia.
2 min read![international tax avoidance To help countries face the pandemic-related financing needs while reducing inequality, the International Monetary Fund (IMF) has released a series of policy recommendations based on a temporary COVID-19 tax, levied on high incomes or wealth. IMF tax proposals: shrink inequality or harm pandemic economic recovery? OECD work plan, BEPs 2.0, base erosion, profit allocation, global minimum tax, base erosion and profit shifting oecd](https://taxfoundation.org/wp-content/uploads/2019/06/international-global-flag-oecd-eu-e1560791893281-300x201.jpeg)
IMF Tax Proposals: Shrink Inequality or Sink Post-Pandemic Recovery?
To help countries face the pandemic-related financing needs while reducing inequality, the International Monetary Fund (IMF) has released a series of policy recommendations based on a temporary COVID-19 tax, levied on high incomes or wealth.
4 min read![Property taxes in Europe 2021 reliance on property tax revenue in Europe, 2021 property tax rates in Europe](https://taxfoundation.org/wp-content/uploads/2021/03/Property-taxes-in-Europe-2021-reliance-on-property-tax-revenue-in-Europe-2021-property-tax-rates-in-Europe-300x285.jpg)
Reliance on Property Taxes in Europe
Property taxes are levied on the assets of an individual or business. There are different types of property taxes, with recurrent taxes on immovable property (such as property taxes on land and buildings) the only ones levied by all countries covered. Other types of property taxes include estate, inheritance, and gift taxes, net wealth taxes, and taxes on financial and capital transactions.
1 min read![2021 state tax data, Facts and Figures 2021 Tax Foundation](https://taxfoundation.org/wp-content/uploads/2021/03/FF-square-02-01-01-300x285.jpg)
Facts and Figures 2021: How Does Your State Compare?
Our updated 2021 edition of 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.
1 min read![Nebraska income tax reform and Nebraska tax relief pro-growth tax modernization in nebraska Nebraska Tax Modernization A Key to Economic Recovery and Growth in Nebraska](https://taxfoundation.org/wp-content/uploads/2021/02/nebraska-lincoln-capitol-2-300x240.jpeg)
Testimony: Prioritizing Comprehensive Tax Modernization in Nebraska
The Nebraska legislature has an excellent opportunity to make progress toward a simpler, stabler, less burdensome, and more competitive tax code.
4 min read![Individual Taxes Are the Most Important Tax Revenue Source for the United States Sources of Tax Revenue in the United States US tax revenue, governmetn revenue in the US, US federal tax revenue 2021](https://taxfoundation.org/wp-content/uploads/2021/02/Individual-Taxes-Are-the-Most-Important-Tax-Revenue-Source-for-the-United-States-Sources-of-Tax-Revenue-in-the-United-States-US-tax-revenue-governmetn-revenue-in-the-US-US-federal-tax-revenue-2021-300x212.png)
Sources of U.S. Tax Revenue by Tax Type, 2021 Update
In the United States, individual income taxes (federal, state, and local) are the primary source of tax revenue, at 41.5 percent of total tax revenue. Social insurance taxes make up the second-largest share, at 24.9 percent, followed by consumption taxes, at 17.6 percent, and property taxes, at 12.1 percent.
4 min read![State Tax Policy Boot Camp](https://taxfoundation.org/wp-content/uploads/2021/01/Graphics-03-e1612386496297-300x150.png)
Join Us for a Free “State Tax Policy Boot Camp”
The Tax Foundation’s “State Tax Policy Boot Camp,” is ideal for anyone interested in gaining a better understanding of state taxation.
2 min read![Canada's Provinces Collect Almost the Same Amount of Revenue as Its Central Government Sources of OECD Tax Revenue by Level of Government, 2019, Sources of tax revenue in the OECD tax revenue](https://taxfoundation.org/wp-content/uploads/2021/02/Canadas-Provinces-Collect-Almost-the-Same-Amount-of-Revenue-as-Its-Central-Government-Sources-of-OECD-Tax-Revenue-by-Level-of-Government-2019-Sources-of-tax-revenue-in-the-OECD-tax-revenue-300x212.png)
Sources of Government Revenue in the OECD, 2021 Update
Developed countries have on average become more reliant on consumption taxes and less reliant on individual income taxes. These policy changes matter, considering that consumption-based taxes raise revenue with less distortionary effects than taxes on income.
16 min read![Nebraska income tax reform and Nebraska tax relief pro-growth tax modernization in nebraska Nebraska Tax Modernization A Key to Economic Recovery and Growth in Nebraska](https://taxfoundation.org/wp-content/uploads/2021/02/nebraska-lincoln-capitol-2-300x240.jpeg)
Thirteen Priorities for Pro-Growth Tax Modernization in Nebraska
We identify 13 of the highest tax reform priorities Nebraska policymakers should consider in their effort to create a more growth-friendly tax code. We also offer a sample comprehensive tax reform plan to show one way policymakers could begin tackling these objectives over the next couple legislative sessions, with further progress to be made in the years ahead.
8 min read![How much does your state rely on property taxes? Compare 2021 state property taxes and 2021 property taxes by state. State property tax reliance map. Revenue through property taxes](https://taxfoundation.org/wp-content/uploads/2021/01/How-much-does-your-state-rely-on-property-taxes.-2021-state-property-tax-reliance.-2021-property-taxes-by-state-300x258.png)
To What Extent Does Your State Rely on Property Taxes?
New Hampshire and Alaska rely most heavily on property taxes. Neither have individual income taxes, and in New Hampshire, significant government authority often vested in state government is devolved to the local level, where services are overwhelmingly funded by property taxes.
4 min read![tax exemption definition TaxEDU 2021 state tax changes. net operating loss policies in the OECD NOL omnibus covid-19 relief deal. phase 4 coronavirus relief, phase 4 business relief, phase 4 relief net operating loss, cost recovery](https://taxfoundation.org/wp-content/uploads/2020/05/Money-calendar-time-calculator-economy-business-tax-filing-e1588800132775-300x200.jpeg)
State Tax Changes Effective January 1, 2021
Twenty-six states and the District of Columbia had notable tax changes take effect on January 1, 2021. Because most states’ legislative sessions were cut short in 2020 due to the COVID-19 pandemic, fewer tax changes were adopted in 2020 than in a typical year.
24 min read