2021 Index of Economic Freedom

Limited Government

Tax Burden

Tax Burden is a measure of the tax burden imposed by government. It includes both the direct tax burden in terms of the top tax rates on individual and corporate incomes and the overall amount of tax revenue as a percentage of GDP.

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Government Spending

This component considers the level of government expenditures as a percentage of GDP. Government expenditures, including consumption and transfers, account for the entire score.

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Heritage Media Contacts

  • John Cooper
    • Associate Director for Institute Communications

Heritage Research Contacts

  • Anthony Kim
    • Research Manager and Editor of the Index of Economic Freedom

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