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estate tax Archive

State Estate Tax Rates & State Inheritance Tax Rates

TweetShareSharePin0 Shares In addition to the federal estate tax, with a top rate of 40 percent, some states levy an additional state estate tax or state inheritance tax. Twelve states and the District of Columbia impose estate taxes and six impose state inheritance taxes. Maryland is the only state to impose both a state estate tax rate and

2021 Spanish Regional Tax Competitiveness Index

TweetShareSharePin0 Shares Note: Below is an excerpt of the 2021 Spanish Regional Tax Competitiveness Index (RTCI), a recent report published in collaboration with Fundación para el Avance de la Libertad. The RTCI for Spain is designed to analyze how well regions structure their tax systems, allows policymakers, businesses, and taxpayers to evaluate and measure how their regions’ tax

Don’t Add More Temporary Tax Policies in Budget Reconciliation

TweetShareSharePin0 Shares As policymakers consider using the budget reconciliation process to make tax changes and enact new spending programs, they may be inclined to add to an already growing list of temporary tax provisions. New temporary tax policy should be avoided in reconciliation. Temporary policy creates uncertainty for taxpayers and scheduling more expirations will add

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