No one enjoys paying taxes, but the property tax serves an important purpose, and Wyoming has already implemented significant ...

Nearly half of all hospitals are exempt from paying US corporate income taxes. As healthcare spending rises, lawmakers have ...

As scrutiny over data center investment and AI rises, some commentators are concerned about how expensing interacts with these ongoing investments. Most of these concerns misunderstand what expensing ...

Hall’s research helped economists understand how taxes distort investment decisions, while his work with Rabushka shows how to minimize those distortions.

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.

September 30, 2026 September 30, 2026 8 min readBy: Cristina Enache Madrid remains in the top position, and its score improved slightly by 0.10 as the difference with the other autonomous communities ...

Wireless services are often the sole means of communication and connectivity for Americans, especially younger people and low-income households, yet government taxes and fees continue to rise. In 2026 ...

Rising federal government debt and deficits mean that policymakers may increasingly turn to the tax code for additional revenue. Tax Foundation’s new resource, Options for Reforming America’s Tax Code ...

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, ...