From Temporary to Permanent Full Expensing: Strengthening Canada’s Investment Climate
If Canada doesn’t make these provisions permanent, it will drop to 12th place in the capital cost recovery ranking once provisions expire in 2034.
5 min read
Latest Work
How Tax Cliffs Hold Back Poland’s Individual Business Owners
Poland taxes its individual business owners through alternative regimes and a series of thresholds, several of them sharp notches that imply significant tax costs for businesses crossing them.
11 min read
Constitutional Flaws of California’s Proposed Wealth Tax
The California Billionaire Tax Act (Proposition 40), which imposes a one-time 5 percent tax on billionaires’ net worth, is vulnerable to numerous constitutional challenges, any of which could invalidate the tax in whole or in part.
28 min read
The Five Most Pro-Growth Options in the Options Guide
Some taxes have more powerful economic effects than others, and that’s a lesson policymakers should absorb as they work to craft a tax code that encourages growth and raises sustainable revenue.
8 min read
Why Wealth Taxes Always Fail
Though they are often framed as affecting only the richest households, the economic effects of wealth taxes extend much further by reducing capital formation, discouraging entrepreneurship, curtailing wage and employment growth, and ultimately weakening the overall economy.
Wealth Taxes in Europe, 2026
Wealth taxes not only collect little revenue and create legal uncertainty, but an OECD report argues that they can also disincentivize entrepreneurship, harming innovation and long-term growth.
5 min readCigarette Taxes by State, 2026
6 min readFeatured Work
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2026 State Tax Competitiveness Index
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International Tax Competitiveness Index 2025
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Risks to the US Tax Base from Pillar Two
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2025 European Tax Policy Scorecard
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Popular Data
2026 Tax Brackets
Facts & Figures 2026: How Does Your State Compare?
Summary of the Latest Federal Income Tax Data, Tax Year 2023
State Individual Income Tax Rates and Brackets, 2026
State and Local Sales Tax Rates, 2026
Corporate Tax Rates Around the World, 2025
Top Personal Income Tax Rates in Europe, 2026
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ExpertSean Bray
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Commentary
See All CommentaryWhy Wealth Taxes Always Fail
Though they are often framed as affecting only the richest households, the economic effects of wealth taxes extend much further by reducing capital formation, discouraging entrepreneurship, curtailing wage and employment growth, and ultimately weakening the overall economy.
Why Billionaires Are Still Leaving California
The California Billionaire Tax Act’s residency provisions are exceptionally vulnerable to legal challenge. Even if the tax passes and survives challenges to its broader constitutionality, billionaires who leave California sometime in 2026 have good reason to believe they can escape some or all of the tax.
If Amendment 5 Passes, Lawmakers Need a Zephyr, not a Gale, to Sail Missouri to Tax Competitiveness
If voters approve Amendment 5 on the primary election ballot this August, Missouri policymakers must pass legislation to gradually phase out the state’s income tax while choosing how to pay for this goal.
A Taxing Approach to High Energy Costs Will Backfire
If you want more energy production, taxing producers is the wrong place to start. And if you want to tax companies more if they’re making big profits, the corporate income tax already does that.
Illinois’ Alcohol Tax Is Almost As Old as America. It Needs Reform.
As the alcohol industry innovates with newer products like high alcohol content beer or ready-to-drink cocktails, the efficacy of a categorical system continues to break down.
USMCA Is Up For Review. The US Would Be Foolish Not to Extend It
President Donald Trump has decided against a clean extension of the US-Mexico-Canada Agreement (USMCA), allowing the bloc of countries to enter a prolonged period of annual reviews, renegotiations, and, possibly, a shift to bilateral deals.
Testimony: Are Digital Services Taxes a Viable Solution for the EU Budget?
Floridians Should Think Twice Before Embracing Property Tax Elimination
What Europe’s UN Tax Turn Means for Multinationals
Will the AI Apocalypse Come for the Tax Code?
The Risks the Wealth Tax Advocates Are Ignoring
Without Reform, the EU Cannot Afford New Taxes