Top Individual Income Tax Rates in Europe

Tax Policy – Top Individual Income Tax Rates in Europe Most countries have a progressive income tax structure. This means that the tax rate paid by individuals increases as they earn higher wages. The top income tax rate is applied to the share of income...

Evaluating Education Tax Provisions

Tax Policy – Evaluating Education Tax Provisions Key Findings The tax code contains several provisions designed to make higher education more affordable and to encourage educational attainment. These include credits, deductions, exclusions, and tax-neutral...