The Tax Foundation -

Publications

Tax Foundation Publications

1941
1940

Buffett’s Facts Are Wrong: Top 1% Now Paying Record Level of Taxes, by Scott A. Hodge, December 13, 2007
Hypothetical Examples of Families Affected by the AMT Patch, by Gerald Prante, December 12, 2007
Tax Foundation Testimony Before the Ways and Means Committee of the Vermont Legislature, by William Ahern and Gerald Prante, December 11, 2007
Defending Competitive Neutrality Before the Supreme Court, by Joseph Henchman, November 30, 2007
Maryland Legislature Approves New Taxes Across the Board: A Regional Comparison of the Three Possible Alternatives, by William Ahern, November 13, 2007
Effects of Allowing Filers the Option of Filing Under an Optional 24 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
Effects of Allowing Filers the Option of Filing Under an Optional 23 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
Effects of Allowing Filers the Option of Filing Under an Optional 22 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
Effects of Allowing Filers the Option of Filing Under an Optional 21 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
Effects of Allowing Filers the Option of Filing Under an Optional 20 Percent Flat Tax, by Patrick Fleenor, November 9, 2007
Tax Watch, November-December 2007, edited by Andrew Chamberlain, November 2, 2007
A State-by-State Estimate of Individual Income Tax Changes from Rangel’s “Mother of All Reforms” Bill, by Gerald Prante, October 29, 2007
Governor O’Malley’s Tax Plan Puts Maryland at Risk in Regional Tax Competition (text of speech), by Curtis S. Dubay, October 26, 2007
Rangel’s “Mother of All Tax Reforms” Bill Overshadows Much Bigger Question: What to Do in 2011?, by Gerald Prante, October 26, 2007
Governor O’Malley’s Tax Plan Puts Maryland at Risk in Regional Tax Competition, by Curtis S. Dubay, October 26, 2007
Congress Finally Considers Lower Corporate Tax Rate but Underestimates International Tax Competition, by Chris Atkins and Scott A. Hodge, October 25, 2007
Small Problems in 2007 Tax Filing Could Be Huge in 2008, by Gerald Prante and Mark Robyn, October 25, 2007
Personalizing the Corporate Income Tax, by Scott A. Hodge and Gerald Prante, October 25, 2007
Paying at the Pump: Gasoline Taxes in America, by Jonathan Williams, October 16, 2007
Inflation Adjustments for Tax Brackets Will Be Significantly Smaller in 2008 than in 2007, by Gerald Prante, October 8, 2007
Protecting Competitive Neutrality Before the Supreme Court—Kentucky Department of Revenue v. Davis, by Brian E. Bailey and Chris Atkins, September 21, 2007
Asking the U.S. Supreme Court to Rein in IRS Penalties on Struggling Businesses—Staff IT, Inc., v. United States, by Chris Atkins and George W. Connelly, September 20, 2007
New Census Data Shows Where Property Taxes Hit Homeowners Hardest, by Gerald Prante, September 12, 2007
New Census Data on Income Gives a Welcome Dose of Fact Checking to “Middle-Class” Rhetoric, by Gerald Prante, September 11, 2007
Tax Watch, September-October 2007, edited by Andrew Chamberlain, September 10, 2007
Q&A on the Carried Interest Debate, by TF Staff, September 7, 2007
Expand But Simplify? Education Credits Under Emanuel-Camp-Bayh, by Gerald Prante, September 5, 2007
Questions to Ask Before Raising the Federal Gas Tax, by Gerald Prante, August 27, 2007
Santa Fe Should Not Fatten Budget with Soda Taxes, by Gerald Prante, August 23, 2007
Tax Reform: Flat Tax or FairTax?, by Scott A. Hodge, August 20, 2007
Protecting Taxpayers From Discriminatory Taxes at the U.S. Supreme Court—CSX Transportation, Inc. v. State Board of Equalization of Georgia, by Brian E. Bailey and Chris Atkins, July 30, 2007
K-12 Spending More Reliant on Federal Government Since No Child Left Behind Act, by Gerald Prante, July 30, 2007
Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending, by Chris Atkins, July 26, 2007
U.S. Still Lagging Behind OECD Corporate Tax Trends, by Chris Atkins and Scott A. Hodge, July 24, 2007
Most Americans Don’t Itemize on Their Tax Returns, by Gerald Prante, July 23, 2007
Questions and Answers on the Alternative Minimum Tax, by Gerald Prante, July 21, 2007
As Presidential Candidates Target Investment Income for Higher Taxes, Which States Stand to Lose the Most?, by Gerald Prante, July 16, 2007
State Tobacco Tax Rates Have Skyrocketed Since Last Federal Tax Increase, by Curtis S. Dubay and Gerald Prante, July 13, 2007
Options for Funding SCHIP Expansion: Cigarette Taxes Least Defensible Alternative, by Gerald Prante, July 13, 2007
What Is 300 Percent of the Poverty Level?, by Gerald Prante, July 11, 2007
In OECD Comparison of Wage Taxes, U.S. Ranking Would Slip Badly if 2001 Tax Cuts Expired, by Chris Atkins, July 9, 2007
Tax Watch, Summer 2007, edited by Andrew Chamberlain and Philip Klein, July 6, 2007
Gambling with Tax Policy: States’ Growing Reliance on Lottery Tax Revenue, by Alicia Hansen, July 3, 2007
A State-by-State Estimate of the Impact of SCHIP Expansion and a 156 Percent Cigarette Tax Hike, by Gerald Prante, June 28, 2007
A Progressive AMT Fix Without Higher Tax Rates, by Gerald Prante, June 27, 2007
Comparing Popular Tax Deductions to the Bush Tax Cuts, by Gerald Prante, June 21, 2007
Generational Equity: Which Age Groups Pay More Tax, and Which Receive More Government Spending?, by Andrew Chamberlain and Gerald Prante, June 1, 2007
AMT Taxpayers Have Benefited Greatly from Bush Tax Cuts, by Gerald Prante, May 31, 2007
Fixing the Alternative Minimum Tax, by Patrick Fleenor, May 17, 2007
Testimony of Scott A. Hodge Before the Senate Committee on Finance, May 10, 2007
Asking the U.S. Supreme Court to Settle Tax Nexus Issue—FIA Card Services, N.A., fka MBNA America Bank, N.A., v. Tax Commissioner of the State of West Virginia, by Chris Atkins and Kyle O. Sollie, May 9, 2007
Federal Transfer Payments to Low-Income Households Top $17,000, by Scott A. Hodge, April 25, 2007
Who Will Pay Taxes for Tennessee Governor's "Schools First" Initiative, and Who Will Receive the Spending?, by Andrew Chamberlain and Gerald Prante, April 18, 2007
Movin’ on Up: Blagojevich Tax Increase Would Move Illinois into Top 10 on State and Local Tax Burden, by Chris Atkins and Curtis S. Dubay, April 16, 2007
What Does America Think About Taxes? The 2007 Annual Survey of U.S. Attitudes on Taxes and Wealth, by Andrew Chamberlain, April 12, 2007
Tax Fairness Would Suffer under Senator Smith’s Cigarette Tax Hike, by Patrick Fleenor, March 30, 2007
The Hidden Tax for Sm(all) Business in Governor Blagojevich's Gross Receipts Tax, by Chris Atkins, March 29, 2007
2007 Tax Freedom Day Press Conference Remarks by Curtis Dubay, by Curtis S. Dubay, March 28, 2007
2007 Tax Freedom Day Press Conference Remarks by Scott Hodge, by Scott A. Hodge, March 28, 2007
Which Taxes Weigh Most Heavily on Americans with Different Incomes?, by Andrew Chamberlain and Gerald Prante, March 26, 2007
Who Pays America's Tax Burden, and Who Gets the Most Government Spending?, by Andrew Chamberlain, Gerald Prante and Scott A. Hodge, March 26, 2007
Tax Watch, Spring 2007, edited by Andrew Chamberlain and Philip Klein, March 23, 2007
Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, by Gerald Prante and Andrew Chamberlain, March 22, 2007
Who Pays Taxes and Who Receives Government Spending? An Analysis of Federal, State and Local Tax and Spending Distributions, 1991-2004, by Andrew Chamberlain and Gerald Prante, March 22, 2007
Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts, by Gerald Prante and Andrew Chamberlain, March 22, 2007
Governor Blagojevich’s Gross Receipts Tax Plan Represents Largest State Tax Increase This Decade, by Jonathan Williams, March 19, 2007
Roundtable Discussion on the Tax Gap and Ways to Improve Tax Compliance, by Scott A. Hodge, March 13, 2007
Corporate Tax Reform Will Enhance Kansas Competitiveness, by Chris Atkins and Jonathan Williams, February 21, 2007
Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 2007
Georgia’s Tax System: A Factual Foundation for Fundamental Tax Reform, by Jonathan Williams, January 30, 2007
Married Couples with Children No Longer in Statistical "Middle Class", by Scott A. Hodge, January 29, 2007
Illustration of the President’s Health Care Tax Initiative, by Gerald Prante, January 25, 2007
Tax Reform in Michigan: Replacing the Single Business Tax, by Jonathan Williams and Chris Atkins, January 24, 2007
President to Propose Large Tax Deduction to Spur Health Insurance Purchases, by Gerald Prante, January 22, 2007
IRS Data Reveal Which Congressional Districts Pay the Highest Federal Income Taxes, by Gerald Prante, January 17, 2007
IRS Data Reveal Some Congressional Districts Hit Harder by Alternative Minimum Tax (AMT) than Others, by Andrew Chamberlain and Gerald Prante, January 9, 2007