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Sources of government revenue in the OECD tax revenue by country tax collections by country data

Sources of Government Revenue in the OECD, 2025

Developed countries raise tax revenue through individual income taxes, corporate income taxes, social insurance taxes, taxes on goods and services, and property taxes—the combination of which determines how distortionary or neutral a tax system is.

4 min read
Exorbitant Federal Sports Betting Tax Could Kill the Legal Market Online Sports Gambling and Wagering SportsBooks

Exorbitant Sports Betting Taxes Could Kill the Legal Market

The unique complexities of tax design for sports betting excise taxes make optimal tax design particularly challenging. Any reforms to the federal sports betting tax should ensure that both bettors and operators find legal markets more attractive than illicit markets.

6 min read

North Carolina Should Refine Its Tax Reduction Triggers

By implementing a more sophisticated and nuanced trigger system for its tax reduction goals, North Carolina can sustain its trajectory toward lower tax rates, reinforce its reputation as a business-friendly state, and ensure long-term fiscal stability in an ever-changing economic landscape.

4 min read
Intoxicating Hemp Tax Treatment and Policy Reform Options for THC

Tax Treatment of Hemp and Other Intoxicants

Hemp, intoxicating or otherwise, is a growing market that needs to be addressed with tax policy. A well-designed tax will generate tax revenues for states while improving public health by shifting consumers away from illicit markets.

5 min read
Georgia property tax reform eorgia Local Option Homestead Property Tax Exemption Amendment

Localities Opt Out of Georgia’s New Homestead Tax Exemption

Policymakers may consider a broader, more comprehensive property tax reform that creates a uniform system with effective levy limits to prevent unauthorized increases in property tax revenues and, in most cases, property tax bills.

4 min read
2025 state nonresident income tax filing laws and thresholds by state

Nonresident Income Tax Filing Laws by State, 2025

One area of the tax code in which extreme complexity and low compliance go hand-in-hand—and where reform is desperately needed—is in states’ nonresident individual income tax filing and withholding laws.

7 min read
2025 North Dakota Property Tax Relief and North Dakota Property Tax Reform Options Levy Limits Governor Kelly Armstrong

North Dakota’s Property Tax Reform Proposals: A Three-Part Approach

North Dakota’s financial position provides it with a rare capacity to deliver meaningful property tax relief. However, policymakers must balance immediate relief with fiscal sustainability and ensure that local governments remain adequately funded in the years ahead.

5 min read