Business Property Taxes

Does Your State Tax Business Inventory?

Inventory taxes are levied regardless of whether a business makes a profit, adding to the burden of businesses already struggling to stay afloat.

Reliance on Property Taxes in Europe

Taxes: The Price We Pay for Government

Have you ever wondered where the money comes from to build roads, maintain a national defense, or pay for programs like Social Security? Taxes.

New OECD Study: Consumption Tax Revenues during Economic Downturns

Compared to other tax revenue sources, consumption tax revenue as a share of GDP tends to be relatively stable over time, even during economic downturns.

Tax Policy and Economic Downturns

The Great Recession provides some insight into how tax revenues declined during a deep recession. Across OECD countries, revenues fell by 11 percent from 2008 to 2009 with corporate income taxes seeing the steepest decline at 28 percent. Revenues from individual income taxes fell by 16 percent.

Sources of U.S. Tax Revenue by Tax Type, 2020 Update

Will Nebraska Find a Path Forward in its Property Tax Standstill?

Wisconsin Considers Standard Deduction Increase, TPP Tax Reduction

Germany’s Tax System: Developments and Competitiveness

Ranking Property Taxes on the 2020 State Business Tax Climate Index

Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform

Our new report outlines various policy recommendations for Kansas to consider in order to begin a robust and bipartisan conversation about modernizing the state’s tax code to suit a 21st century economy.

Welcome to the Index, Lithuania!

Results of 2019 State and Local Tax Ballot Initiatives

Election Day 2019 will feature notable tax-related ballot measures in California, Colorado, New Mexico, Pennsylvania, Texas, and Washington. Once the polls close tonight, beginning with Pennsylvania and Texas at 8 PM EST, we will begin tracking the results as they come in.

Will West Virginia Reduce the Tax Burden on Manufacturing?

Comparing Europe’s Tax Systems: Property Taxes

State and Local Tax Ballot Measures to Watch on Election Day 2019

2020 State Business Tax Climate Index

Connecticut, California, New York, and New Jersey rank lowest in our 2020 State Business Tax Climate Index, which compares states on more than 120 tax policy variables to show how well they structure their tax systems and to provide a road map for improvement.

UK Taxes: Potential for Growth

International Tax Competitiveness Index 2019

Our International Index compares OECD countries on over 40 variables that measure how well each country’s tax system promotes sustainable economic growth and investment.

States Should Continue to Reform Taxes on Tangible Personal Property

Tangible personal property taxes increase the complexity of state and local tax codes, discriminate against taxpayers based on their capital structure, and change economic behavior by incentivizing taxpayers to modify their property ownership to avoid the tax.