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Trending Topics
---------------
* [Tracking the Economic Impact of the Trump Tariffs](https://taxfoundation.org/research/all/federal/trump-tariffs-trade-war/)
* [Budget Reconciliation: Tracking the 2025 Trump Tax Cuts](https://taxfoundation.org/research/all/federal/trump-tax-cuts-2025-budget-reconciliation/)
* [Confronting the New Property Tax Revolt](https://taxfoundation.org/research/all/state/property-tax-relief-reform-options/)
Latest Work
-----------
[See All Research and Data](/all-research-data/#results)
[](https://taxfoundation.org/research/all/federal/us-international-tax-reform/)
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
March 13, 2025March 12, 2025
### [Considering Potential International Corporate Tax Reforms in the US](https://taxfoundation.org/research/all/federal/us-international-tax-reform/)
Tax legislation in 2025 may have good reason to address international corporate income taxes, because of scheduled changes slated to go into effect or because of international developments like the Pillar Two agreement.
63 min read
[](https://taxfoundation.org/data/all/eu/capital-gains-tax-rates-europe/)
[Data](https://taxfoundation.org/all-research-data/?post_types=all-data#results)
Europe
March 11, 2025March 10, 2025
### [Capital Gains Tax Rates in Europe, 2025](https://taxfoundation.org/data/all/eu/capital-gains-tax-rates-europe/)
Capital gains taxes create a bias against saving, leading to a lower level of national income by encouraging present consumption over investment.
5 min read
[](https://taxfoundation.org/research/all/state/oklahoma-tax-reform-2025/)
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
March 11, 2025March 10, 2025
### [Pro-Growth Tax Reform for Oklahoma, 2025](https://taxfoundation.org/research/all/state/oklahoma-tax-reform-2025/)
Lawmakers should finish the work they have begun over the past few decades, tackling tax rates and structures to give the state a leg up in an era of enhanced competition.
84 min read
[](https://taxfoundation.org/research/all/federal/trump-tariffs-trade-war/)
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
March 7, 2025March 12, 2025
### [Trump Tariffs: Tracking the Economic Impact of the Trump Trade War](https://taxfoundation.org/research/all/federal/trump-tariffs-trade-war/)
President Trump’s 25 percent tariffs on Canada and Mexico is estimated to reduce long-run GDP by 0.2 percent, reduce hours worked by 223,000 full-time equivalent jobs, and reduce after-tax incomes by an average of 0.6 percent—before accounting for foreign retaliation.
27 min read
[](https://taxfoundation.org/research/all/federal/trump-tax-cuts-2025-budget-reconciliation/)
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
March 6, 2025March 13, 2025
### [Budget Reconciliation: Tracking the 2025 Trump Tax Cuts](https://taxfoundation.org/research/all/federal/trump-tax-cuts-2025-budget-reconciliation/)
President Trump has called for permanent extension of the 2017 tax cuts, additional policies including no taxes on tips, overtime pay, and Social Security benefits for retirees, and has also promised higher taxes on US imports through a series of new tariffs.
7 min read
[](https://taxfoundation.org/research/all/federal/general-equilibrium-model/)
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
March 5, 2025
### [Overview of the Tax Foundation’s General Equilibrium Model](https://taxfoundation.org/research/all/federal/general-equilibrium-model/)
The Tax Foundation uses and maintains a General Equilibrium Model, known as our Taxes and Growth (TAG) Model to simulate the effects of government tax and spending policies on the economy and on government revenues and budgets.
4 min read
[Data](https://taxfoundation.org/all-research-data/?post_types=all-data#results)
### [Property Taxes by State and County, 2025](https://taxfoundation.org/data/all/state/property-taxes-by-state-county/)
9 min read
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
### [The Role of LIFO in the Tax Code](https://taxfoundation.org/research/all/federal/lifo-tax-treatment/)
15 min read
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
### [Making the Tax Cuts and Jobs Act Permanent: Economic, Revenue, and Distributional Effects](https://taxfoundation.org/research/all/federal/tax-cuts-and-jobs-act-tcja-permanent-analysis/)
6 min read
[Data](https://taxfoundation.org/all-research-data/?post_types=all-data#results)
Europe
### [Wealth Taxes in Europe, 2025](https://taxfoundation.org/data/all/eu/wealth-taxes-europe/)
5 min read
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
Europe
### [2024 European Tax Policy Scorecard](https://taxfoundation.org/research/all/eu/2024-european-tax-rankings/)
55 min read
[Data](https://taxfoundation.org/all-research-data/?post_types=all-data#results)
### [State Individual Income Tax Rates and Brackets, 2025](https://taxfoundation.org/data/all/state/state-income-tax-rates/)
12 min read
[See the latest from Tax Foundation](/research)
Latest Blog Posts
-----------------
* Blog
### [Learning from the First Trade War: Retaliation Hurts US Exporters](https://taxfoundation.org/blog/tariffs-tax-on-exports/)
4 min read
* Blog
### [Picking the Right Budgetary Offsets Key to Tax Reform Success](https://taxfoundation.org/blog/tax-offsets-spending-cuts-federal-budget/)
6 min read
* Blog
### [New B2B and Digital Taxes Are on the Table in Maryland](https://taxfoundation.org/blog/maryland-b2b-tax-digital-worldwide-combined-reporting/)
6 min read
* Blog
### [Minnesota Legislation Would Ease Burdens for Business Travelers](https://taxfoundation.org/blog/minnesota-nonresident-filing-requirements/)
4 min read
* Blog
### [EVs and the Highway Trust Fund: Five Things to Know](https://taxfoundation.org/blog/ev-highway-trust-fund/)
7 min read
* Blog
### [Congressional Policymakers Should Tread Carefully When Weighing New Corporate SALT Deduction Limits](https://taxfoundation.org/blog/corporate-tax-deduction-c-salt/)
7 min read
* Blog
### [Proposed Estate Tax Changes in Oregon: A Long-Overdue Reform?](https://taxfoundation.org/blog/oregon-estate-tax-reform/)
4 min read
[See All Recent Posts](/blog)
### Popular Data
* [2025 Tax Brackets](https://taxfoundation.org/data/all/federal/2025-tax-brackets/)
* [Facts & Figures 2024: How Does Your State Compare?](https://taxfoundation.org/data/all/state/2024-state-tax-data/)
* [Summary of the Latest Federal Income Tax Data, 2025 Update](https://taxfoundation.org/data/all/federal/latest-federal-income-tax-data-2025/)
* [State and Local Sales Tax Rates, 2025](https://taxfoundation.org/data/all/state/sales-tax-rates/)
* [State Individual Income Tax Rates and Brackets, 2025](https://taxfoundation.org/data/all/state/state-income-tax-rates/)
* [Corporate Tax Rates Around the World, 2024](https://taxfoundation.org/data/all/global/corporate-tax-rates-by-country-2024/)
* [Top Personal Income Tax Rates in Europe, 2025](https://taxfoundation.org/data/all/eu/top-personal-income-tax-rates-europe/)
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The Tax Foundation is the world’s leading nonpartisan tax policy 501(c)(3) nonprofit. For over 80 years, **our mission** has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.
**Our vision** is a world where the tax code doesn’t stand in the way of success. Every day, our team of trusted experts strives towards that vision by remaining principled, insightful, and engaged and by advancing the [principles of sound tax policy](https://taxfoundation.org/taxedu/principles/): simplicity, neutrality, transparency, and stability.
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* [](https://taxfoundation.org/wp-content/uploads/2023/06/DBunn-2.png)
Expert
#### [Daniel Bunn](https://taxfoundation.org/about-us/staff/daniel-bunn/)
President and CEO
* [](https://taxfoundation.org/wp-content/uploads/2023/08/JWalczak.png)
Expert
#### [Jared Walczak](https://taxfoundation.org/about-us/staff/jared-walczak/)
Vice President of State Projects
* [](https://taxfoundation.org/wp-content/uploads/2025/02/wMcBride-2.png)
Expert
#### [William McBride](https://taxfoundation.org/about-us/staff/william-mcbride/)
Chief Economist & Stephen J. Entin Fellow in Economics
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Expert
#### [Erica York](https://taxfoundation.org/about-us/staff/erica-york/)
Vice President of Federal Tax Policy
* [](https://taxfoundation.org/wp-content/uploads/2023/08/GWattson.png)
Expert
#### [Garrett Watson](https://taxfoundation.org/about-us/staff/garrett-watson/)
Director of Policy Analysis
* [](https://taxfoundation.org/wp-content/uploads/2023/08/KLoughead.png)
Expert
#### [Katherine Loughead](https://taxfoundation.org/about-us/staff/katherine-loughead/)
Senior Policy Analyst & Research Manager
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Expert
#### [Sean Bray](https://taxfoundation.org/about-us/staff/sean-bray/)
Vice President of Global Projects at Tax Foundation and Policy Director of Tax Foundation Europe
* [](https://taxfoundation.org/wp-content/uploads/2024/06/cPerezWeigel.png)
Expert
#### [Cecilia Perez Weigel](https://taxfoundation.org/about-us/staff/cecilia-perez-weigel/)
Public Affairs Manager of Tax Foundation Europe
[See All Experts and Request a Speaker](/about/staff)
Featured Work
-------------
[](https://taxfoundation.org/research/all/state/2025-state-tax-competitiveness-index/)
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
October 31, 2024October 31, 2024
### [2025 State Tax Competitiveness Index](https://taxfoundation.org/research/all/state/2025-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.
115 min read
[](https://taxfoundation.org/research/all/federal/2025-tax-reform-options-tax-cuts-and-jobs-act/)
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
May 7, 2024February 26, 2025
### [Options for Navigating the 2025 Tax Cuts and Jobs Act Expirations](https://taxfoundation.org/research/all/federal/2025-tax-reform-options-tax-cuts-and-jobs-act/)
Policymakers should have two priorities in the upcoming economic policy debates: a larger economy and fiscal responsibility. Principled, pro-growth tax policy can help accomplish both.
21 min read
[](https://taxfoundation.org/research/all/global/2024-international-tax-competitiveness-index/)
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
October 21, 2024November 19, 2024
### [International Tax Competitiveness Index 2024](https://taxfoundation.org/research/all/global/2024-international-tax-competitiveness-index/)
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.
92 min read
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
Europe
### [2024 European Tax Policy Scorecard](https://taxfoundation.org/research/all/eu/2024-european-tax-rankings/)
55 min read
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
### [How to Rein in the National Debt](https://taxfoundation.org/research/all/federal/us-debt-deficits-federal-budget-spending-taxes/)
35 min read
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
### [Eight State Tax Reforms for Mobility and Modernization](https://taxfoundation.org/research/all/state/remote-work-tax-reform-mobility-modernization/)
40 min read
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
### [Risks to the U.S. Tax Base from Pillar Two](https://taxfoundation.org/research/all/federal/global-minimum-tax-us-tax-base/)
39 min read
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
### [A Tax Reform Plan for Growth and Opportunity: Details & Analysis](https://taxfoundation.org/research/all/federal/growth-opportunity-us-tax-reform-plan/)
38 min read
[Research](https://taxfoundation.org/all-research-data/?post_types=all-research#results)
### [How Taxing Consumption Would Improve Long-Term Opportunity and Well-Being for Families and Children](https://taxfoundation.org/research/all/federal/us-consumption-tax-vs-income-tax/)
45 min read
TaxEDU is designed to advance tax policy education, discussion, and understanding in classrooms, living rooms, and government chambers. It combines the best aspects of cutting-edge and traditional education to elevate the debate, enable deeper understanding, and achieve principled policy.
TaxEDU gives teachers the tools to make students better citizens, taxpayers a vocabulary to see through the rhetoric, lawmakers crash courses to write smarter laws, and videos and podcasts for anyone who wants to boost their tax knowledge on the go.
[Launch TaxEDU](https://taxfoundation.org/taxedu/)
* ### [Glossary](https://taxfoundation.org/taxedu/glossary)
Understand the terms of the debate with our comprehensive glossary, including over 100 tax terms and concepts.
* ### [Videos](https://taxfoundation.org/taxedu/videos)
Our animated explainer videos are designed for the classroom, social media, and anyone looking to boost their tax knowledge on the go.
* ### [Educational Resources](https://taxfoundation.org/taxedu/educational-resources)
Our primers are classroom-ready resources for understanding key concepts in tax policy.
* ### [Principles](https://taxfoundation.org/taxedu/principles)
Learn about the principles of sound tax policy—simplicity, transparency, neutrality, and stability—which should serve as touchstones for policymakers and taxpayers everywhere.
* ### [Legislative Courses](https://taxfoundation.org/taxedu/legislative-courses)
Our Tax Foundation University and State Tax Policy Boot Camp lecture series are designed to educate tomorrow's leaders on the principles of sound tax policy.