Florida has long maintained one of the nation’s most competitive state tax codes, but a fundamental change proposed by ...

The 2026 Spanish Regional Tax Competitiveness Index compares regions that have embraced tax reform and those who lag behind.

Federal debt and interest on the debt are near record levels. A statutory fiscal commission is the most viable option to ...

Imposing sales taxes on rental car companies' fleet purchases yields double taxation and causes harmful tax pyramiding.

Corporations in the United States pay federal corporate income taxes levied at a 21 percent rate. Forty-four states and DC ...

Rather than continuing the Trump administration’s tariff policy, policymakers should explore new solutions that can raise ...

Encouraging investment in the United States has been a goal of the past several presidential administrations. The Obama administration’s stimulus plan (the American Recovery and Reinvestment Act); the ...

Over the 10 editions of the International Tax Competitiveness Index from 2016 through 2025, the largest improvements in tax system quality came chiefly from reforms made by national legislatures: ...

The Earned Income Tax Credit (EITC) is used to offset income and payroll taxes for low-income workers. Since it was enacted in 1975, the EITC has undergone several reforms and expansions, becoming a ...

Note: (a) Control states where effective rate data is unavailable. Products may be subject to ad valorem markups and excise taxes. (b) Different rates also applicable according to alcohol content, ...

Senators Chris Van Hollen (D-MD) and Cory Booker (D-NJ) have each introduced proposals aimed at cutting taxes for lower- and middle-income taxpayers and raising them on high-income taxpayers. Senator ...

Mayor Michelle Wu (D) of Boston, Massachusetts, recently called for the repeal of Proposition 2 ½, a property tax limitation that has been in place since the early 1980s.[1] The levy cap has helped ...