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publications

Studies & Reports

Global Evidence on Taxes and Economic Growth: Payroll Taxes Have No Effect, by William McBride, February 8, 2012
Tangible Personal Property Tax Reform: Options to Foster Simplicity and Competitiveness in Florida’s Tax Code, by Scott Drenkard, February 1, 2012
Reversal of the Trend: Income Inequality Now Lower than It Was under Clinton, by William McBride, January 30, 2012
2012 State Business Tax Climate Index, by Mark Robyn, January 25, 2012
States Vary Widely in Number of Taxpayers Deducting State or Local Sales Taxes, by Nick Kasprak, January 11, 2012
Taxpayers Who Pay a Cancelled Tax Should Get Refunds: Armour v. City of Indianapolis, by Joseph Henchman, January 5, 2012
Presidential Candidate Tax Plan Report Card, by William McBride, David S. Logan and Scott A. Hodge, December 19, 2011
How to Judge a Tax Plan, by William McBride, December 15, 2011
Assessing Federal Action on State Efforts to Collect Sales and Use Taxes on Internet Commerce (Testimony Before the U.S. House of Representatives), by Joseph Henchman, November 30, 2011
Rethinking U.S. Taxation of Overseas Operations: Subpart F, Territoriality, and the Exception for Active Royalties, by Joseph Henchman, November 22, 2011
Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy, by Scott Drenkard, October 31, 2011
Summary of Latest Federal Individual Income Tax Data, by David S. Logan, October 24, 2011
The Economic Effects of the Estate Tax (Testimony of David S. Logan before the Pennsylvania House Finance Committee), by David S. Logan, October 17, 2011
Unemployment Insurance Taxes: Options for Program Design and Insolvent Trust Funds, by Joseph Henchman, October 17, 2011
Testimony on Film Tax Incentives to the Oklahoma Task Force on State Tax Credits and Economic Incentives, by Joseph Henchman, October 12, 2011
Ranking State and Local Sales Taxes, by Scott Drenkard, September 22, 2011
Academic Research Suggests That the American Jobs Act Will Produce Few Jobs, by David S. Logan, September 19, 2011
Tax Foundation Projects 2012 Tax Parameters Following Release of August CPI Data, by Nick Kasprak and Mark Robyn, September 15, 2011
“Tax Reform: The Key to a Growing Economy and Higher Living Standards for All Americans” (Testimony Before the U.S. House of Representatives Committee on the Budget), by Scott A. Hodge, September 14, 2011
U.S. Corporations Suffer High Effective Tax Rates by International Standards, by Philip Dittmer, September 13, 2011
Beyond the Headlines: What Do Corporations Pay in Income Tax?, by William McBride, September 7, 2011
Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane, by Joseph Henchman and Jason Sapia, August 31, 2011
Texas Margin Tax Experiment Failing Due to Collection Shortfalls, Perceived Unfairness for Taxing Unprofitable and Small Businesses, and Confusing Rules, by Joseph Henchman, August 17, 2011
The Proper Role of Taxes in Deficit and Debt Reduction, by David S. Logan, July 29, 2011
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, July 28, 2011
Three Differences Between Tax and Book Accounting that Legislators Need to Know, by David S. Logan, July 27, 2011
California Becomes Seventh State to Adopt "Amazon" Tax on Out-of-State Online Sellers, by Joseph Henchman, July 1, 2011
Minnesota Income Tax Increase Modification Could Encourage Tax Avoidance and Promote Poor Investment Decisions, by Joseph Henchman, William McBride and David S. Logan, June 29, 2011
Ending the Nexus Guessing Game for Taxpayers: Lamtec Corp. v. Washington Department of Revenue, by Joseph Henchman, Dirk Gisebert and Laura Lieberman, June 16, 2011
The Budget Debate in Pictures: A Look at CBO Projections and the Role that Bush-Era Tax and Spending Policies Play in the Deficit , by William McBride, June 14, 2011
More States Abandon Film Tax Incentives as Programs’ Ineffectiveness Becomes More Apparent, by Joseph Henchman, June 2, 2011
Louisiana Considers Adopting "Amazon" Tax on Out-of-State Online Sellers, by Joseph Henchman, May 26, 2011
The Role of Congress in State Tax Legislation: Ensuring that State Taxation Does Not Do Harm to the National Economy (Testimony Before the U.S. House Committee on the Judiciary, Subcommittee on Courts, Commercial, and Administrative Law), by Joseph Henchman, May 25, 2011
Nevada May Consider New Business Taxes, by Joseph Henchman, May 18, 2011
New York, New Jersey Lead Nation in Property Tax Burden, by Nick Kasprak, May 17, 2011
Ten Benefits of Cutting the U.S. Corporate Tax Rate, by Scott A. Hodge, May 11, 2011
Ten Reasons the U.S. Should Move to a Territorial System of Taxing Foreign Earnings, by Scott A. Hodge, May 11, 2011
Nation Works until 11:13 AM to Pay All Taxes, Lunchtime to Pay off the Deficit: 2011’s Tax Bite in the Eight-Hour Day , by Kail Padgitt and Alicia Hansen, May 5, 2011
Is the Distribution of Tax Burdens and Tax Benefits Equitable? (Testimony of Scott A. Hodge before the U.S. Senate Committee on Finance), by Scott A. Hodge, May 3, 2011
U.S. Multinationals Paid $100 Billion in Foreign Income Taxes According to Most Recent IRS Data , by Scott A. Hodge, April 26, 2011
Prepared Statement of Joseph Henchman: Hearing on the Business Activity Tax Simplification Act of 2011, by Joseph Henchman, April 13, 2011
Ryan Plan Smartly Marries Tax Reform with Spending Reform, April 5, 2011
Census Bureau Releases 2010 State Tax Collection Data, by Mark Robyn, April 5, 2011
Tax Freedom Day® Arrives on April 12, by Kail Padgitt, March 30, 2011
Rising Gasoline Prices Benefit a Few States, by Alex Wood-Doughty, Sarah Hyon and Kail Padgitt, March 22, 2011
Film Production Incentives: a Game California Shouldn't Play (Testimony Before California Legislature), by Mark Robyn, March 21, 2011
Arizona Weighs Income Tax Reform, by Joseph Henchman, March 21, 2011
Connecticut Governor Malloy Proposes Multifaceted Tax Plan, by Kailee Tkacz and Mark Robyn, March 14, 2011
Testimony of Scott Hodge before the U.S. Senate Budget Committee, Hearing on Distribution and Efficiency of Spending in the Tax Code, by Scott A. Hodge, March 9, 2011
Michigan Gov. Snyder’s Budget Improves Competitiveness but Costs Individuals, by Alex Wood-Doughty and Kail Padgitt, March 9, 2011
Countdown to #1: 2011 Marks 20th Year That U.S. Corporate Tax Rate Is Higher than OECD Average, by Scott A. Hodge, March 9, 2011
Who Benefits from Corporate “Loopholes”?, by Scott A. Hodge, March 2, 2011
State-Local Tax Burdens Fall in 2009 as Tax Revenues Shrink Faster than Income, by Mark Robyn and Gerald Prante, February 23, 2011
States Target Cell Phones for Stealth, Burdensome Taxes, by Joseph Henchman, February 18, 2011
Ranking State and Local Sales Taxes, by Kail Padgitt, February 3, 2011
Recent State Tax Reforms in the United States and Opportunities for California at a Time of Fiscal Challenge (Testimony before California's Select Committee on Recovery, Reform, and Realignment), by Joseph Henchman, February 2, 2011
VIdeo: Tax Foundation President Scott Hodge Testifies to Minnesota Legislature on Corporate Tax Reform, February 1, 2011
Illinois Corporate Tax Hike Inches U.S. Closer to #1 Ranking Globally, by Scott A. Hodge, January 14, 2011
Illinois Approves Sharp Income Tax Increase, Fourth-Highest Corporate Tax Rate, by Joseph Henchman and Kail Padgitt, January 13, 2011
State Tax Changes During 2010, by Joseph Henchman, January 12, 2011
Illinois Considers Sharp Income Tax Increase, Highest Corporate Tax Rate, by Joseph Henchman and Kail Padgitt, January 7, 2011
Obama’s Tax Compromise and its Effects on Low-Income Taxpayers, by Nick Kasprak, December 13, 2010
President’s Deficit Commission Says Federal Government Should Be 21 Percent of GDP, by Joseph Henchman, December 3, 2010
IEA Study Ranks Nations’ Subsidies to Fossil Fuel Consumption, by Scott A. Hodge, November 22, 2010
How Would Expiration of Bush-Era Tax Cuts Affect State and Local Budgets?, by Mark Robyn, November 22, 2010
Washington Voters to Consider High-Earner Income Tax, by Joseph Henchman, October 26, 2010
Family Tax Returns in Doubt As Expiration Approaches for Bush and Obama Tax Cuts: Three Likely Policy Scenarios, by Mark Robyn, October 14, 2010
The Potential Impact of Expiring Tax Cuts on Low-Income Taxpayers, by Nick Kasprak, October 7, 2010
Presentation to Gubernatorial Candidates: Rhode Island's State Tax Business Climate in National Context, by Joseph Henchman, September 30, 2010
New Census Data on Property Taxes on Homeowners, by Tax Foundation's Data Analysis Division, September 28, 2010
A Profile of the High-Income Taxpayers in the Middle of the Tax Cut Debate, by Tax Foundation's Data Analysis Division, September 22, 2010
Top Marginal Effective Tax Rates by State under Rival Tax Plans from Congressional Democrats and Republicans, by Gerald Prante, September 22, 2010
Tax Foundation Launches Interactive Tool on State-to-State Migration Data, September 16, 2010
Tax Foundation Projects 2011 Tax Parameters Following Release of August CPI Data, by Mark Robyn and Gerald Prante, September 15, 2010
Supreme Court Considers Whether Sales Tax Exemptions Can Be Discriminatory Taxes, by Joseph Henchman, September 13, 2010
Over One-Third of New Tax Revenue Would Come from Business Income If High-Income Personal Tax Cuts Expire, September 13, 2010
How Much Do You Know About the Expiring Tax Cuts? Take this Short Quiz and Find Out, September 8, 2010
Property Tax Revenue Increased As Property Values Fell, by Aaron Merchak and Kail Padgitt, August 31, 2010
Where Do State and Local Governments Get Their Tax Revenue?, by Kail Padgitt and Ryan Forster, August 27, 2010
A Review of 2010’s Changes In State Tax Policy, by Joseph Henchman and Xander Stephenson, August 23, 2010
State and Local-Option General Sales Tax Rates, by Kail Padgitt, August 19, 2010
Major Metropolitan Area Sales Tax Rates , by Lawrence Summers, August 19, 2010
Putting Corporate Tax “Loopholes” In Perspective, by Scott A. Hodge, August 3, 2010
Oil Today, Fatty Foods and Sugary Drinks Tomorrow: The Administration’s Assault on the Manufacturing Deduction for Oil Companies, by Scott A. Hodge, August 2, 2010
Effect of Expiration of Bush-Era Tax Cuts on Average Middle-Income Family, by State and Congressional District, by Tax Foundation's Data Analysis Division, August 1, 2010
Oil Industry Taxes: A Cash Cow For Government, by Scott A. Hodge, July 28, 2010
Who Benefits Most from Targeted Corporate Tax Incentives?, by Scott A. Hodge, July 27, 2010
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, July 26, 2010
Nevada Panel Considering Tax Reform Options, Including New Business Taxes, by Joseph Henchman, July 13, 2010
Estuardo Ardon vs. City of Los Angeles, by Edward M. Teyssier and Joseph Henchman, July 1, 2010
Permitting Class Refund Actions Protects California Taxpayers Against Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Arushi Sharma, July 1, 2010
Income Mobility and the Persistence of Millionaires, 1999 to 2007, by Robert Carroll, June 21, 2010
The Economic Effects of the Lower Tax Rate on Dividends, by Robert Carroll, June 7, 2010
Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County (FFW Enterprises v. Fairfax County and the Board of Supervisors of Fairfax County ), by Joseph Henchman and Arushi Sharma, June 3, 2010
Rhode Island Officials Consider Income Tax Reform, by Joseph Henchman and Kail Padgitt, June 2, 2010
States Vary in Distribution of Who Bears the Burden of Federal Income Taxes, by Scott A. Hodge, June 2, 2010
Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County: FFW Enterprises v. Fairfax County and the Board of Supervisors of Fairfax County, by Patrick M. McSweeney and Joseph Henchman, June 1, 2010
The Federal Estate Tax: Will It Rise From the Grave in 2011 or Sooner?, edited by William Ahern, May 27, 2010
Frequently Asked Questions on the Expiring Bush-Era Tax Cuts, May 27, 2010
Taxpayers Face Uncertainty in 2011 As Bush and Obama Tax Cuts Expire, by Mark Robyn, May 26, 2010
Tax Savings from Mortgage Interest Deduction Vary Significantly from State to State, by Patrick Fleenor, May 25, 2010
States Vary Widely in Number of Tax Filers with No Income Tax Liability, by Scott A. Hodge, May 24, 2010
Tax Savings from Child Tax Credit Vary Significantly from State to State, by Gerald Prante, May 20, 2010
State Revenue Changes from 2008 to 2009, by Kail Padgitt, May 13, 2010
Bag Taxes Disappointing in Debut, by Justin Higginbottom, May 12, 2010
State Provisions for Property Reassessment, by Justin Higginbottom, April 29, 2010
PEP and Pease: Repealed for 2010 But Preparing a Comeback, by Patrick Fleenor, April 29, 2010
Testimony of Joseph Henchman Before the U.S. House Committee on the Judiciary, Subcommittee on Commercial and Administrative Law--Hearing on the Impact of Congressional Legislation on State and Local Government Revenues, by Joseph Henchman, April 15, 2010
Health Care Reform: How Much Does It Redistribute Income?, by Patrick Fleenor and Gerald Prante, April 15, 2010
New KPMG International Location Study: U.S. Is Falling Behind; Taxes Are a Major Fault, by Scott A. Hodge, April 14, 2010
Wishful Thinking About Tax Burdens in Ohio, by Mark Robyn and Rob Shrum, April 7, 2010
Testimony to the Maryland House Ways & Means Committee: Maryland's Tax Rates Dismiss Regional Tax Competition, by Rob Shrum, March 25, 2010
Examples of Taxpayers Facing Medicare Tax Increase under Health Care Bill, by TF Staff, March 22, 2010
Timeline of Tax Provisions in the House Health Care Bill, by TF Staff, March 21, 2010
Testimony to the Maryland Senate Budget & Taxation Committee on SB 824 - "Amazon Tax" Laws Signal Business Unfriendliness and Will Worsen Short-Term Budget Problems, by Joseph Henchman, March 17, 2010
Can Income Tax Hikes Close the Deficit?, by William Ahern, March 12, 2010
Illinois Should Respond to Recession by Broadening Tax Bases and Spending Frugally, Not by Raising the Personal Income Tax Rate, by Justin Higginbottom, March 11, 2010
Georgia Should Refrain from Relying on Smokers to Fill Budget Hole, by Justin Higginbottom, March 10, 2010
Record Numbers of People Paying No Income Tax; Over 50 Million "Nonpayers" Include Families Making over $50,000, by Scott A. Hodge, March 10, 2010
"Amazon Tax" Laws Signal Business Unfriendliness And Will Worsen Short-Term Budget Problems, by Joseph Henchman, March 8, 2010
Testimony to the Maryland Ways and Means Committee on HB312 Maryland Estate Taxes - Family Property Protection Act, by Kail Padgitt, March 4, 2010
Testimony to the Maryland Ways and Means Committee on HB238 Taxpayer Protection Act - State Income Tax CPI Adjustments, by Kail Padgitt, March 4, 2010
Testimony to the Maryland Ways and Means Committee on HB300 Fairness in Taxation for Retirees Act, by Kail Padgitt, March 4, 2010
Testimony to the Maryland Ways and Means Committee on HB366 State Property Tax -- Homeowner's Property Tax Assessment Cap Reduction, by Kail Padgitt, March 4, 2010
Slideshow: Taxes, Competitiveness & the Idaho Business Climate, March 2, 2010
Pennsylvania Governor Proposes Spending Boost, Broader Sales Tax, Heavier Business Taxes, by Joseph Henchman, February 25, 2010
Georgia Should Respond to Recession with Tax Reform, Not Tax Gimmicks, by Justin Higginbottom, February 19, 2010
The Importance of Tax Deferral and A Lower Corporate Tax Rate, by Robert Carroll, February 19, 2010
Georgia Tobacco Tax Favors High-Income Counties, by Patrick Fleenor, February 18, 2010
Florida’s Sales Tax Holiday and Film Tax Credit Proposals Will Not Deliver on Exaggerated Promises, by Mark Robyn, February 17, 2010
Distributional Analysis of President Obama’s Fiscal Year 2011 Budget Policies, by Gerald Prante and Patrick Fleenor, February 10, 2010
Testimony Before the U.S. House Subcommittee on Commercial & Administrative Law, Committee on the Judiciary: A Uniform Physical Presence Standard Would Limit Destructive State Efforts to Export Tax Burdens, by Joseph Henchman, February 4, 2010
Cities Pursue Discriminatory Taxation of Online Travel Services, by Joseph Henchman, February 3, 2010
Handful of Proposals Would Push Colorado Away From the Proper Tax Base, by Mark Robyn, February 1, 2010
Movie Production Incentives & Film Tax Credits: Blockbuster Support for Lackluster Policy, by Will Luther, January 14, 2010
Slideshow: Ohio's Tax Climate, January 7, 2010
Oregon Referendum Could Reinstate Higher Income Tax Rates, by Joseph Henchman and Kail Padgitt, January 7, 2010
Ohio's Poor Tax Climate at the Heart of the State's Economic and Fiscal Woes, by Scott A. Hodge, January 7, 2010
Second Thoughts About Oklahoma’s Second Amendment Tax Holiday Proposal, by Mark Robyn, January 6, 2010
A Review of Significant State Tax Changes During 2009, by Joseph Henchman, December 21, 2009
State Hospital and Medical Provider Taxes: Not What the Doctor Should Order, by Justin Higginbottom, December 9, 2009
Surge of “Nonpayers” Will Be Part of Bush Tax Legacy, by Scott A. Hodge, December 4, 2009
Video: Pennsylvania Tax System to Blame for Job Losses, Out-Migration, by Scott A. Hodge, December 3, 2009
Pennsylvania’s Tax System--Not Weak Economy--Responsible for Job Losses and Out-Migration, by Scott A. Hodge, December 2, 2009
Testimony to Vermont Blue Ribbon Tax Structure Commission: The Role of the Lottery in Vermont’s Tax Policy, by Alicia Hansen, November 17, 2009
Testimony to Vermont Blue Ribbon Tax Structure Commission: Options for Improving Vermont’s Tax Competitiveness, by William Ahern, November 17, 2009
Comparing Financing of the House and Senate Health Care Reform Plans, by Gerald Prante, October 30, 2009
Where Do State and Local Governments Concentrate Their Spending?, by Gerald Prante, October 29, 2009
New Jersey and New York Counties Rank Highest in Property Tax, Louisiana Parishes Lowest, by Gerald Prante, October 28, 2009
Can Income Tax Hikes Close the Deficit?, by William Ahern, October 22, 2009
Taxes, Competitiveness and the New Hampshire Business Climate (Testimony before the New Hampshire Legislature), by Scott A. Hodge, October 21, 2009
Updated State and Local Option Sales Tax, by Kail Padgitt, October 16, 2009
If Medicare Cuts Proposed in Baucus Plan Are To Be Believed, Long-Term Deficit Outlook Is Favorable, by Gerald Prante, October 15, 2009
Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
Distributional Effects of the House of Representatives’ Health Care Reform Bill, October 6, 2009
New Census Data on Property Taxes on Homeowners, by Gerald Prante, September 22, 2009
New Data and Research on State Governments on Tax Foundation Website , by TF Staff, September 21, 2009
Basic Facts on Redistribution and the Impact of Obama’s Policies, by Scott A. Hodge, September 21, 2009
Accounting for What Families Pay in Taxes and What They Receive in Government Spending, by Scott A. Hodge, September 21, 2009
How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, September 21, 2009
Inflation Adjustment of Tax Brackets Almost Zero for Next Year, by Mark Robyn and Gerald Prante, September 16, 2009
"Amazon Tax" Unconstitutional and Unwise, by Joseph Henchman and Justin Burrows, September 15, 2009
"Amazon Tax" Unconstitutional and Unwise: Amazon.com, LLC v. New York State Department of Taxation and Finance, by Joseph Henchman, September 9, 2009
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, August 26, 2009
Towards Understanding the Full Burden of High Tax Rates, by Robert Carroll, August 14, 2009
The Excess Burden of Taxes and the Economic Cost of High Tax Rates, by Robert Carroll, August 14, 2009
Outline of Individual and Employer Coverage under House Health Care Reform Bill, by Gerald Prante, August 12, 2009
Corporate Taxes and Wages: Evidence from the 50 States, by Robert Carroll, August 6, 2009
U.S. Lags while Competitors Accelerate Corporate Income Tax Reform, by Andre Dammert and Scott A. Hodge, August 5, 2009
The Corporate Income Tax and Workers’ Wages: New Evidence from the 50 States, by Robert Carroll, August 3, 2009
The Economic Cost of High Tax Rates, by Robert Carroll, July 29, 2009
Finding Stable Ground: California Reform Commission Puts Tax Overhaul on Table, by Kiran Sheffrin and Micah Cohen, July 27, 2009
North Carolina Budget “Compromise” Between House and Senate Combines the Worst of Both, July 24, 2009
New Surtax and Expiring Tax Cuts Could Hit Business Income Simultaneously, by Scott A. Hodge, July 17, 2009
Past Sotomayor Opinions Not Encouraging for Opponents of State Tax Overreaching, by Travis Greaves and Joseph Henchman, July 14, 2009
If Health Surtax Is 5.4 Percent, Taxpayers in 39 States Would Pay a Top Tax Rate Over 50%, by TF Staff, July 14, 2009
Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
If Health Surtax Is 3 Percent, Taxpayers in 24 States Would Pay a Top Tax Rate Over 50% , by TF Staff, July 13, 2009
The Dam Bursts in the Beaver State: Oregon’s Wave of Tax Increases and New Spending, by Joseph Henchman and Jack Mountjoy, July 9, 2009
The Dangers of Privatizing Tax Collection: Priceline.com, Inc. v. City of Anaheim, by Joseph Henchman and Justin Burrows, June 25, 2009
How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, June 25, 2009
Illinois Tax Plan Would Sacrifice Its Only Tax Advantage Over Other States, June 23, 2009
The Pine Tree State Chops Down Income Tax: Maine Enacts Major Tax Reform, by Kail Padgitt, June 23, 2009
Poor State Fiscal Policy: North Carolina Passes Tax Breaks to Attract Apple, June 3, 2009
Justice Souter’s Tax Opinions Show Steady Erosion of Respect for Commerce Clause, by Travis Greaves, June 3, 2009
New Jersey’s Gubernatorial Race, Part II: Governor Corzine’s Challengers Call for Lowering Tax Burdens , by Joseph Henchman, May 27, 2009
New Jersey’s Gubernatorial Race, Part I: Governor Corzine Proposes 10.75% Income Tax Rate , by Joseph Henchman, May 27, 2009
Economic Incidence: Consumers May Not Remit Ohio’s Tax on Grocery Sales, But They Pay It: Ohio Grocers Association v. Wilkins, by Joseph Henchman and Maurice Thompson, May 26, 2009
Economic Incidence: Consumers May Not Remit Ohio’s Tax on Grocery Sales, But They Pay It, by Joseph Henchman, Maurice Thompson and Justin Burrows, May 26, 2009
A Golden Opportunity: California’s Budget Crisis Offers a Chance to Fix a Broken Tax System, by Joseph Henchman, May 18, 2009
Bank Secrecy, Tax Havens and International Tax Competition, by Robert Carroll, May 13, 2009
The Price of Paradise: Hawaii Becomes Fifth State to Adopt New Income Tax Brackets on High-Earners, by Mark Robyn and Joseph Henchman, May 12, 2009
Border Zone Cigarette Taxation: Arkansas’s Novel Solution to the Border Shopping Problem, by Mark Robyn, April 9, 2009
How Do Americans Feel About Taxes Today? Tax Foundation's 2009 Survey of U.S. Attitudes on Taxes, Government Spending and Wealth Distribution, by Matt Moon, April 8, 2009
From the House That Ruth Built to the House the IRS Built, by Travis Greaves and Joseph Henchman, April 6, 2009
The Effect of the Federal Cigarette Tax Increase on State Revenue, by Patrick Fleenor, April 1, 2009
Rhode Island’s “Business-Friendliness” Ranking Would Improve Dramatically Under Governor’s Plan, March 27, 2009
Proposed Tax on AIG Bonuses Raises Constitutional and Policy Concerns, by Joseph Henchman, March 27, 2009
States Use Gentle Hand in Taxing Timberland, by Travis Greaves, March 25, 2009
Illinois’s “Business-Friendliness” Ranking Would Decline Sharply Under Governor’s Plan, March 18, 2009
Who Pays for Climate Policy? New Estimates of the Household Burden and Economic Impact of a U.S. Cap-and-Trade System, by Andrew Chamberlain, March 16, 2009
Testimony before Maryland Legislature on Tax Increase Supermajority Requirements, by Joseph Henchman, March 5, 2009
Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, February 24, 2009
Update: The Tax Savings from Final Fiscal Stimulus, by Mark Robyn, February 23, 2009
Testimony before Maryland Legislature on the Compliance Costs of Estate Taxes, by Josh Barro, February 18, 2009
Testimony before Maryland Legislature on the Streamlined Sales Tax Project, by Joseph Henchman, February 18, 2009
Update: The Tax Savings from Fiscal Stimulus , by Mark Robyn, February 13, 2009
Moving Forward with Bipartisan Tax Policy, by Robert Carroll, John E. Chapoton, Maya MacGuineas and Diane Lim Rogers, February 12, 2009
State Budget Shortfalls Present a Tax Reform Opportunity, by Joseph Henchman, February 11, 2009
The Tax Savings from Fiscal Stimulus , by Robert Carroll and Mark Robyn, February 6, 2009
Charging Taxpayers for Tax Collection Is a Tax: Weisblat v. City of San Diego, by Joseph Henchman and Travis Greaves, February 6, 2009
Urging the California Court of Appeal to Rule that Charging Taxpayers for Tax Collection is a Tax: Weisblat v. City of San Diego, by Adam Van Susteren and Joseph Henchman, February 5, 2009
New York Governor David Paterson’s Tax and Fee Proposals a Mixed Bag, by Josh Barro, January 22, 2009
Funding S-CHIP with Federal Cigarette Tax Increase is Poor Tax Policy, by Joseph Henchman and Gerald Prante, January 15, 2009
New Census Data on Property Taxes on Homeowners, by Gerald Prante and Mark Robyn, December 12, 2008
Permitting Class Refund Actions Is Key to Effective Challenges of Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Travis Greaves, November 24, 2008
Urging California Court of Appeal to Permit Class Refund Actions in Challenges of Illegal Local Taxes-- Ardon v. City of Los Angeles, by Edward M. Teyssier and Joseph Henchman, November 14, 2008
NYC May See Higher Income, Sales and Property Taxes, by Josh Barro, November 12, 2008
Voters Will Consider Tax-Related Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
Transit Agencies in Bind Due to SILO Deals and AIG Collapse, by Joseph Henchman, October 30, 2008
The Effect of the Presidential Candidates' Tax Plans on Flow-Through Businesses, by Robert Carroll, October 23, 2008
North Dakota's Measure 2: How Would Rate Cuts Affect the Peace Garden State's Competitiveness?, by Joseph Henchman, October 17, 2008
How Do the Presidential Candidates' Tax Plans Affect Taxpayers' Marginal Tax Rates?, by Robert Carroll, October 6, 2008
Would the Proposed Bailout Affect Local Property Tax Collections?, by Joseph Henchman, September 29, 2008
McCain and Obama Both Play Loose with Facts on Tax Issues in First Debate, by Gerald Prante, September 27, 2008
New Census Data on Property Taxes on Homeowners, by Gerald Prante, September 23, 2008
Both Candidates' Tax Plans Will Reduce Millions of Taxpayers' Liability to Zero (or Less), by Scott A. Hodge, September 19, 2008
KPMG Study Finds U.S. Corporate Tax Rate Higher Than Every Global Region, by Scott A. Hodge, September 17, 2008
McCain's Health Credit: The Intersection of Health Policy and Tax Policy, by Robert Carroll, September 16, 2008
Urging North Carolina Courts to Hold Lottery Is a Tax -- Heatherly v. State, by Joseph Henchman, Chris Atkins and Kevin W. Benedict, September 8, 2008
Comparing International Corporate Tax Rates: U.S. Corporate Tax Rate Increasingly Out of Line by Various Measures, by Robert Carroll, August 28, 2008
Tax Foundation Urges Texas Court to Avoid Sparking an Interstate Tax War, by Joseph Henchman and Paul Galindo, August 25, 2008
The 2001 and 2003 Tax Relief: The Benefit of Lower Tax Rates, by Robert Carroll, August 23, 2008
Obama's Income Tax Cliff for Senior Citizens, by Mark Robyn, August 22, 2008
The Right Prescription for Mississippi, by Joseph Henchman, August 19, 2008
Indiana Court Should Avoid Education Finance Mess: Bonner v. Daniels, by Joseph Henchman and Paul Galindo, August 18, 2008
Senator McCain's and Senator Obama's Tax Plans: Different Roads Taken, by Robert Carroll, August 15, 2008
U.S. Corporate Taxes Now 50 Percent Higher than OECD Average, by Scott A. Hodge, August 13, 2008
Urging Texas Court to Avoid Sparking an Interstate Tax War -- First American Title Ins. Co. v. Combs, by Joseph Henchman, August 12, 2008
Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview, August 7, 2008
Urging Indiana Courts to Avoid Education Finance Mess -- Bonner v. Daniels, by Joseph Henchman, August 5, 2008
California Legislators Push for More Double-Digit Income Tax Rates, by William Ahern, July 14, 2008
County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
Hard Numbers on Obama's Redistribution Plan, by Scott A. Hodge, June 25, 2008
Testimony on H.R. 5267, the Business Activity Tax Simplification Act of 2008, by Joseph Henchman, June 24, 2008
Arizona's Special Interest Laundry List, by Josh Barro and Joseph Henchman, June 24, 2008
Certainty and Uniformity: The Standards (Testimony Before Congress on H.R. 5267, the Business Activity Tax Simplification Act of 2008), by Joseph Henchman, June 24, 2008
The Presidential Election Campaign Fund: A Voluntary Tax That Stirs Little Enthusiasm, by Mark Robyn, June 20, 2008
Assessing Arizona?s State Tax Policy, by Gerald Prante, June 9, 2008
Sound Tax Policy Coming to New York (?), by Josh Barro, June 6, 2008
Obama's Plan to Abolish the Social Security Wage Ceiling: A State-by-State Breakdown, by Gerald Prante, May 30, 2008
The Distributional Impact of Windfall Profits Taxes and a Gas Tax Holiday, by Gerald Prante, May 2, 2008
Case Presents Opportunity to Ensure Uniform Application of Tax Code and Prevent Harm to Taxpayers, by Joseph Henchman and Matthew Reddington, April 28, 2008
Urging a Stop to South Dakota's Discriminatory Insurance Taxes -- Metropolitan Life Ins. Co. v. Kinsman, by Joseph Henchman, April 15, 2008
Tax: Fundamentals in Advance of Reform (Testimony of Robert J. Carroll Before the Senate Committee on Finance), by Robert Carroll, April 15, 2008
States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
Maryland Flouts Regional Tax Competition with Historic Tax Hike, by William Ahern, April 9, 2008
The Economic Consequences of Being Left Behind: A U.S. Business Tax System that is Out of Line Internationally, by Robert Carroll, April 4, 2008
More Bad Ideas for Housing Tax Credits, by Gerald Prante, April 3, 2008
An Opportunity to Improve Mississippi's Tax Climate, by Joseph Henchman and Tonya Barr, April 3, 2008
An Economic Analysis of Georgia's Tax Cut Proposals, by Gerald Prante, March 28, 2008
What Is Proper Tax Policy for Smokeless Tobacco Products?, by Gerald Prante, March 26, 2008
Tax Freedom Day: A Description of Its Calculation and Answers to Some Methodological Questions, by TF Staff, March 26, 2008
U.S. States Lead the World in High Corporate Taxes, by Scott A. Hodge, March 18, 2008
Pennsylvania Governor's Borrowing Proposals Short-Sighted (Testimony Before the Pennsylvania House Republican Policy Committee), by Joseph Henchman, February 27, 2008
Protecting Taxpayers from Fragmented State-by-State Interpretations of the Federal Tax Code -- Centerior Energy Corp. v. Mikulski, by Joseph Henchman and Erik S. Jaffe, February 22, 2008
Virginia Supreme Court Considers Taxpayer Protections in NVTA Tax Case, by Joseph Henchman, February 13, 2008
The Distributional Effects of Fiscal Stimulus, by TF Staff, January 24, 2008
Tax Revenue and Distributional Effects of Lowering 10% Bracket to Zero for 2008, by Gerald Prante and Patrick Fleenor, January 18, 2008
States Target Cell Phones for a Stealth, Burdensome Tax, by Joseph Henchman, January 18, 2008
Options for the Future of Vermont's Lottery (Testimony Before the Ways and Means Committee of the Vermont Legislature), by Alicia Hansen, January 16, 2008
Fiscal Stimulus: Missing the Big Picture?, by Robert Carroll, January 11, 2008
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
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
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 Chris Atkins and Brian E. Bailey, 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
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 Gerald Prante and Curtis S. Dubay, 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
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 Curtis S. Dubay and Chris Atkins, 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
Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, by Andrew Chamberlain and Gerald Prante, 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 Andrew Chamberlain and Gerald Prante, 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 Chris Atkins and Jonathan Williams, 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 Gerald Prante and Andrew Chamberlain, January 9, 2007
What West Virginia Needs to Do in Order to Compete in the 21st Century, by Curtis S. Dubay, December 11, 2006
Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes, by Andrew Chamberlain and Patrick Fleenor, December 4, 2006
Property Tax Collections Surged with Housing Boom, by Gerald Prante, December 1, 2006
Issues in the Indexation of Capital Gains, by Curtis S. Dubay, November 22, 2006
Double-Taxing Capital Income: How Bad Is the Problem?, by Patrick Fleenor, November 16, 2006
New IRS Data: Tax Code More Progressive in 2004 than in 2000, by Gerald Prante, October 17, 2006
Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls, by Gerald Prante, October 10, 2006
California Schemin': Cigarette Tax Evasion and Crime in the Golden State, by Patrick Fleenor, October 5, 2006
IRS Data Reveal Which States Benefited Most from 2001 and 2003 Tax Cuts, by Gerald Prante, October 4, 2006
Establishing Physical Presence: Borders Online Case Reveals Court Disharmony in Applying Physical Presence Rules to State Sales Taxes, by Chris Atkins, September 26, 2006
What Is Proper Tax Policy for Smokeless Tobacco Products?, by Gerald Prante, September 22, 2006
New IRS Data Show All Income Groups Have Seen Tax Liabilities Fall Since 2000, by Gerald Prante, September 20, 2006
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Johanna Mausolf, Curtis S. Dubay and Jonathan Williams, August 3, 2006
The Business Activity Tax Simplification Act: A Good Standard for Multi-State Business, by Chris Atkins, July 24, 2006
Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?, by Andrew Chamberlain and Jonathan Williams, July 10, 2006
Improving the Connecticut Business Tax Climate, by Chris Atkins and Curtis S. Dubay, July 1, 2006
Providing an Accurate Measure of Ohio's State and Local Tax Burden, by Curtis S. Dubay and Chris Atkins, June 19, 2006
Ohio's Changing Fortunes: Can the State's Economy Overcome the Tax Burden?, by Curtis S. Dubay and Chris Atkins, June 19, 2006
Economic vs. Legal Incidence: Comparing Census Bureau Figures with Tax Foundation Tax Burdens, by Andrew Chamberlain and Gerald Prante, June 9, 2006
Death and Taxes: The Economics of the Federal Estate Tax, by Andrew Chamberlain, Gerald Prante and Patrick Fleenor, June 2, 2006
Options for Reforming the U.S. Corporate Income Tax, by Jonathan Williams and Patrick Fleenor, May 8, 2006
Surge in Corporate Income Tax Collections Offers Opportunity for Tax Reform, by Jonathan Williams, May 8, 2006
Growing Amount of Business Income Taxed by the Individual Income Tax Code, by Gerald Prante and Jonathan Williams, May 8, 2006
U.S. Lagging Behind OECD Corporate Tax Trends, by Chris Atkins and Scott A. Hodge, May 5, 2006
2006 Annual Survey of U.S. Attitudes on Tax and Wealth, by Andrew Chamberlain and Scott A. Hodge, April 5, 2006
Number of Americans Paying Zero Federal Income Tax Grows to 43.4 Million, by Scott A. Hodge, March 30, 2006
Federal Tax Burdens and Expenditures by State, by Curtis S. Dubay, March 16, 2006
Maryland's Wal-Mart Tax Likely to Hurt Wal-Mart's Workers, by Chris Atkins and Joseph Henchman, March 9, 2006
Majority of Taxpayers Affected by AMT Also Claim Capital Gains or Dividend Income, by Gerald Prante, February 26, 2006
The Importance of Dividend Income for Low-Income Seniors, by Gerald Prante, February 8, 2006
Who Benefits from the Home Mortgage Interest Deduction?, by Gerald Prante, February 6, 2006
Large Oil Industry Tax Payments Undercut Case for Windfall Profits Tax, by Jonathan Williams and Scott A. Hodge, January 31, 2006
Telecommuter Tax Fairness Act of 2005: Restoring Balance to State Taxation of Telecommuters, by Chris Atkins, January 31, 2006
CBO Forecast Shows Rising Spending Continues to Drive Federal Deficits, by Curtis S. Dubay and Scott A. Hodge, January 27, 2006
Lottery Taxes Divert Income from Retirement Savings, by Alicia Hansen and Gerald Prante, January 19, 2006
The Rising Cost of Complying with the Federal Income Tax, by Scott A. Hodge, J. Scott Moody and Wendy P. Warcholik, Ph.D., January 10, 2006
Reliance on Capital Gains and Dividend Income Tends to Rise with Age, by Scott A. Hodge, December 14, 2005
Telecommunications Deregulation in Texas: An Analysis of the 2005 Competition Act, by Donald L. Alexander, Ph.D., December 8, 2005
Telecommunications Deregulation in Texas Promises Increased Competition, Innovation and Efficiency, by Alicia Hansen, December 6, 2005
Majority of Seniors Benefit from Reduced Capital Gains and Dividend Tax Rates, by Scott A. Hodge, December 6, 2005
Charities and Public Goods: The Case for Reforming the Federal Income Tax Deduction for Charitable Gifts, by Andrew Chamberlain and Mark Sussman, November 23, 2005
The U.S. Corporate Income Tax System: Once a World Leader, Now A Millstone Around the Neck of American Business, by Chris Atkins and Scott A. Hodge, November 15, 2005
Defending Tax Competition in the U.S. Supreme Court: DaimlerChrysler Corp. v. Charlotte Cuno, et al., by Kyle O. Sollie and Chris Atkins, November 14, 2005
Oil Company Profits and Tax Collections: Does the U.S. Need a New Windfall Profits Tax?, by Scott A. Hodge and Jonathan Williams, November 9, 2005
Response to the Final Report of the President's Advisory Panel on Federal Tax Reform, by TF Staff, November 1, 2005
Taxing More, Taking Less: How Broadening the Federal Tax Base Can Reduce Income Tax Rates, by Patrick Fleenor, October 31, 2005
Countdown to Tax Reform, Part VI: Cost of Living and Tax Burdens, by Scott A. Hodge, October 27, 2005
State and Federal Treasuries "Profit" More from Gasoline Sales than U.S. Oil Industry, by Scott A. Hodge and Jonathan Williams, October 26, 2005
Countdown to Tax Reform, Part V: High-Income Taxpayers and the Entrepreneurial Class, by Scott A. Hodge, October 25, 2005
Rebuilding Mississippi's Business Tax Climate, by Chris Atkins and Jonathan Williams, October 24, 2005
Countdown to Tax Reform, Part IV: Life Cycle and Income Inequality, by Scott A. Hodge, October 20, 2005
Countdown to Tax Reform, Part III: Who Pays Income Taxes in America?, by Scott A. Hodge, October 18, 2005
Countdown to Tax Reform, Part II: Taxpayers and Non-Payers, by Scott A. Hodge, October 13, 2005
Countdown to Tax Reform, Part I: Not Your Father's Middle Class, by Scott A. Hodge, October 11, 2005
State-Run Lotteries as a Form of Taxation, by Alicia Hansen, October 8, 2005
A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems, by Chris Atkins, September 30, 2005
Paying for "Civilized Society" in the Global Marketplace: H.R. 1956's Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received, by Chris Atkins, September 26, 2005
America's Shrinking Income Tax Base Requires Higher Rates for Everyone, by Patrick Fleenor and Andrew Chamberlain, September 21, 2005
Local, State and Federal Gas Taxes Consume 45.9 Cents Per Gallon on Average, by Jonathan Williams, September 13, 2005
Tax Reform and Revenue Neutrality: President's Panel Should Avoid the Redistribution of 1986, by Chris Atkins, July 13, 2005
Number of Americans Outside the Income Tax System Continues to Grow, by Scott A. Hodge, June 9, 2005
State Excise Taxation: Horse-and-Buggy Taxes In an Electronic Age, by Richard E. Wagner, Ph.D., May 31, 2005
Backgrounder on the Individual Alternative Minimum Tax (AMT), by Andrew Chamberlain and Patrick Fleenor, May 24, 2005
Michigan "Index Analysis": Elimination of Michigan SBT, by Chris Atkins and Curtis S. Dubay, May 23, 2005
The Case for a Single-Rate Tax: Why Our Progressive Tax Code is Inconsistent with the Changing Face of American Taxpayers, by Scott A. Hodge, April 29, 2005
Cuno v. DaimlerChrysler: A Pyrrhic Victory for Economic Neutrality, by Chris Atkins, April 18, 2005
2005 Annual Survey of U.S. Attitudes on Tax and Wealth, by Andrew Chamberlain and Scott A. Hodge, April 14, 2005
FSC/ETI Transition Relief in the New JOBS Act: Does the U.S. Have to Quit Cold Turkey?, by Chris Atkins, March 28, 2005
An Analysis of Misleading Attacks on Colorado's Taxpayer Bill of Rights, by Chris Atkins, March 25, 2005
Montana Corporate Tax Disclosure Lawsuit is Built on Shaky Foundations, by Chris Atkins, March 22, 2005
Competitive Advantage: A Study of the Federal Tax Exemption for Credit Unions, by John A. Tatom, Ph.D., February 28, 2005
Fundamental Tax Reform: The Experience of OECD Countries, by Jeffrey Owens, February 16, 2005
Indiana "Index Analysis": Impact of Gov. Daniels' Proposed Income Tax Surcharge, by Chris Atkins and Curtis S. Dubay, February 15, 2005
Illinois "Index Analysis": The Potential Impact of HB 750, by Chris Atkins and Curtis S. Dubay, February 7, 2005
Stock Market Investing: Good Enough for Public Employee and Union Pension Funds, by Scott A. Hodge and Curtis S. Dubay, February 2, 2005
CBO Forecast Shows Runaway Spending?Not Tax Cuts?Causing Deficits, by Scott A. Hodge, January 26, 2005
Federal Tax Burdens and Expenditures by State (2004 edition), by Sumeet Sagoo, December 1, 2004
67th National Conference and Annual Dinner, November 18, 2004
Married Couples Pay Majority of Federal Income Taxes, Received Majority of Bush Tax Cuts, by Scott A. Hodge, October 25, 2004
Lotteries and State Fiscal Policy, by Alicia Hansen, October 1, 2004
Federal Court Ruling May Hurt Tax Competition, State Tax Reform, by Chris Atkins, September 20, 2004
Comparing the Kennedy, Reagan and Bush Tax Cuts, by William Ahern, August 24, 2004
Bush Tax Cuts Erased Income Tax Burden for 7.8 Million Families, by J. Scott Moody and Scott A. Hodge, August 17, 2004
New CBO Study Confirms Wealthiest Americans Bear Income Tax Burden, by Scott A. Hodge, August 13, 2004
Cautionary Notes for Comparing CBO?s Household Data to Standard Tax Data, by Scott A. Hodge, August 13, 2004
Wealthy Americans and Business Activity, by Scott A. Hodge and J. Scott Moody, August 1, 2004
Nonresident State and Local Income Taxes in the United States: The Continuing Spread of "Jock Taxes", by David Hoffman and Scott A. Hodge, July 1, 2004
Expanding the Child Credit Part I: A Profile of the Families Benefiting from the $1,000 Per-Child Credit, by Scott A. Hodge and J. Scott Moody, May 20, 2004
Expanding the Child Tax Credit, Part II: A Profile of the 4.6 Million Taxpayers Who Would Benefit from Raising the Phase-Out Threshold to $250,000, by Scott A. Hodge and J. Scott Moody, May 20, 2004
A Profile of the 70 Million Taxpayers Benefiting from the Wider 10-Percent Tax Bracket, by Scott A. Hodge and J. Scott Moody, May 12, 2004
Statement Before the Senate Finance Committee of the Pennsylvania State Senate On Pennsylvania's Business Tax Structure, by Thomas O. Armstrong, Ph.D., May 11, 2004
A Profile of Couples Benefiting from Marriage Penalty Relief, by Scott A. Hodge and J. Scott Moody, April 27, 2004
The Growing Class of Americans Who Pay No Federal Income Taxes, by Scott A. Hodge and J. Scott Moody, April 14, 2004
The Path to Reforming Virginia?s Tax Code, by J. Scott Moody and Stephen Slivinski, March 1, 2004
State Tax Collections and Rates, by Sumeet Sagoo, March 1, 2004
A Critique of the National Research Council and Institute of Medicine's Recommendation to Raise Alcohol Excises to Curb Underage Drinking, by Patrick Fleenor, March 1, 2004
Manufacturing Employment, Productivity and the Business Cycle, by John A. Tatom, Ph.D., February 1, 2004
The Corporate Tax Burden, by Stephen Slivinski, November 1, 2003
State and Local Income Taxation of Nonresident Athletes Spreads to Other Professions, by David Hoffman, July 1, 2003
40 Million Filers Pay No Income Taxes, Many Get Generous Refunds, by Scott A. Hodge, June 5, 2003
Own a Business? You May be Rich: Two-Thirds of Taxpayers Hit by Highest Tax Rate Have Business Income, by Scott A. Hodge, May 5, 2003
Married Couples File Less Than Half of All Tax Returns, But Pay 74 Percent Of All Income Taxes, by Scott A. Hodge, March 25, 2003
The President's Fiscal Year 2004 Budget, by John S. Barry, March 1, 2003
The President?s FY2004 Budget in Perspective, by John S. Barry, February 4, 2003
The Effect on a Typical Family of Four of Accelerating Scheduled Tax Cuts and Making Temporary Tax Relief Permanent, by John S. Barry, February 1, 2003
Taxable Dividends Vary Dramatically by State, by Scott A. Hodge, January 16, 2003
How the Bush Tax Cuts Affect Families with Children at Different Income Levels, by Scott A. Hodge, January 7, 2003
Putting a Face on Dividend Earning Taxpayers, by Scott A. Hodge, January 6, 2003
The Effect of "Fast Tracking" Scheduled Tax Cuts on the Typical American Family of Four, by John S. Barry, December 18, 2002
Cross-Border Shopping by Beer and Cigarette Buyers Highlights Tax Competition Among States, by TF Staff, December 15, 2002
How the Federal Tax Code Affects Young Americans, by Roger S. Kuo, November 1, 2002
The Economics of H.R.5095, by Scott A. Hodge, September 24, 2002
Digesting the Congressional Budget Office's Latest Outlook, by John S. Barry, August 27, 2002
The Cost of Complying with the Federal Income Tax, by J. Scott Moody, July 1, 2002
Corporate Inversions: An Introduction to the Issue and FAQ, by John S. Barry, May 30, 2002
The Effect of Temporary Tax Relief on a Typical American Family of Four, by John S. Barry, May 1, 2002
Do Multinational Corporations Export Jobs?, by TF Staff, February 3, 2002
WTO and U.S. Tax Policy, by TF Staff, February 3, 2002
Competitiveness and U.S. Tax Policy, by TF Staff, February 3, 2002
Who Pays the Federal Individual Income Tax?, by David Hoffman, February 1, 2002
The Economic and Political Implications of Repealing the Corporate Alternative Minimum Tax, by Michael S. Knoll and Terrence Chorvat, February 1, 2002
Overview of the Foreign Sales Corporation/Extraterritorial Income (FSC/ETI) Exclusion, by TF Staff, January 2, 2002
The Economics of International Taxation, by TF Staff, January 2, 2002
Fiscal Forecasting: A Perilous Task, by John S. Barry, January 1, 2002
The Economics of Government Subsidies: The Case of Rural Electric Cooperatives and the Propane Gas Industry, by William P. Orzechowski, November 1, 2001
A Primer on the Corporate Income Tax: Incidence, Efficiency and Equity Issues, by Michael L. Marlow, November 1, 2001
Border Tax Adjustments and Fundamental Tax Reform, by William P. Orzechowski, November 1, 2001
The Corporate Tax Burden, by John S. Barry, October 1, 2001
State and Local Property Taxes, by Michael Lorelli, August 1, 2001
The Cost of Tax Compliance, by J. Scott Moody, July 1, 2001
One-Time Tax Rebates Will Fall Short of Political Promises and Public Expectations, by Scott A. Hodge, April 1, 2001
Who Bears the Ancillary Cost of Tobacco Use?, by Patrick Fleenor, January 1, 2001
The Cost of Complying with the U.S. Federal Income Tax, by J. Scott Moody, November 1, 2000
The Impact of Tax Complexity on Small Business, by J. Scott Moody, September 1, 2000
International Aspects of Tax Reform, by J. D. Foster, Ph.D., April 1, 2000
State Tax Collections and Rates, by J. Scott Moody, March 1, 2000
The Growth of Government Spending in the Twentieth Century, by Brandon R. Julio, March 1, 2000
The President's Fiscal Year 2000 Budget, by Patrick Fleenor, March 1, 2000
The Tax Burden of the Median American Family, by Claire Hintz, March 1, 2000
Taxing Talk: The Telephone Excise Tax and the Universal Service Fees, by Stephen J. Entin, March 1, 2000
The President's Fiscal Year 2001 Budget, by J. Scott Moody, February 1, 2000
The Unintended Consequences of the Inland Waterway Excise Tax, by John Dunham, February 1, 2000
A Primer on the Economic Implications of Marginal Tax Rates, by Patrick Fleenor, November 1, 1999
Distribution of the Federal Individual Income Tax, by Patrick Fleenor, October 1, 1999
State and Local Property Tax Collections, by J. Scott Moody, October 1, 1999
Reverse Privatization: The Expanding Postal Service, by J. D. Foster, Ph.D., September 9, 1999
Tax Limitation: The Case of Missouri, by J. Scott Moody, September 1, 1999
The Telephone Excise and the E-Rate Add-On Tax, by J. D. Foster, Ph.D., July 1, 1999
How Excise Tax Differentials Affect the Cross-Border Sales of Beer in the United States, by Patrick Fleenor, May 1, 1999
State Tax Collections and Rates, by J. Scott Moody, March 1, 1999
Tax Reform Transition: From Obstacle to Tail Wind, by J. D. Foster, Ph.D., March 1, 1999
Reforming Social Security, by J. D. Foster, Ph.D., February 1, 1999
Federal Excise Taxes and the Distribution of Taxes Under Tax Reform, by J. Scott Moody, January 1, 1999
Top Five Percent of Taxpayers Pay Over Half of Total Federal Individual Income Taxes, by Patrick Fleenor, November 1, 1998
A Primer on the Taxation of Electronic Commerce, by Claire Hintz, November 1, 1998
The Open and Closed Case for Cross-Border Capital Flows, by J. D. Foster, Ph.D., November 1, 1998
How Excise Tax Differentials Affect Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States, by Patrick Fleenor, October 1, 1998
The Federal Corporate Income Tax Since WWII, by J. Scott Moody, August 1, 1998
Burning Issues in the Tobacco Settlement: An Economic Perspective, by Jane Gravelle, July 1, 1998
Spending the Surplus: Tax Reduction Options, by Claire Hintz, April 1, 1998
How the McCain Bill Will Affect Smokers' Wallets and the Underground Cigarette Market, by Patrick Fleenor, March 1, 1998
The Marriage Penalty, by Claire Hintz, March 1, 1998
Tax Rate Reduction in 1998, by J. D. Foster, Ph.D., February 1, 1998
The President's Fiscal Year 1999 Budget, by Patrick Fleenor, February 1, 1998
State Tax Rates and 1996 Collections, by J. Scott Moody, February 1, 1998
Proceedings of the Tax Foundation's 60th National Conference, November 20, 1997
Tax Burden on American Families Rises Again, by Claire Hintz, November 1, 1997
The Regressivity of Sin Taxes: The Lifetime Tax Burden of Taxes on Alcohol and Cigarettes, by Robert B. Schwab and Andrew B. Lyon, November 1, 1997
Promoting Trade, Shackling Our Traders, by J. D. Foster, Ph.D., November 1, 1997
Impact of Virginia's Gubernatorial Personal Property Tax Relief Plans Vary Widely by Locality, by Patrick Fleenor, October 1, 1997
Latest Tax Data Shows Top 1% Paying Over 30% of Total Federal Individual Income Taxes, by Patrick Fleenor, October 1, 1997
Bottom Line on the Taxpayer Relief Act of 1997, by Patrick Fleenor, September 1, 1997
The President's Paradoxical Reforms for U.S. Companies' Foreign Oil and Gas Income, by J. D. Foster, Ph.D., June 1, 1997
Global Organizations and Taxes: An Analysis of the Dividend, Interest, Royalty, and Management Fee Payments Between U.S. Multinationals' Foreign Affiliates, by Douglas A. Shackelford and Julie Collins, June 1, 1997
Excise Taxes and Sound Tax Policy, by John R. McGowan, May 1, 1997
The Use and Abuse of Excise Taxes, by Dwight R. Lee, Ph.D., May 1, 1997
The Popular Definition of Income and Its Implications for Tax Policy, by Arthur P. Hall, Ph.D., March 1, 1997
Principles and Practices of Tax Reform Transition, by J. D. Foster, Ph.D., March 1, 1997
President's Fiscal Year 1998 Budget Leaves Problems Unresolved for Next Administration, by Patrick Fleenor, February 1, 1997
The Concept of Income Revisited: An Investigation into the Double Taxation of Saving, by Arthur P. Hall, Ph.D., February 1, 1997
Tax Reform and Excise Tax Policy Fundamentals Conference Proceedings, January 10, 1997
How Firms Responded to the New Tax Law Limiting the Deductibility of Certain Executive Compensation, by Susan Porter and Marilyn F Johnson, January 1, 1997
A Primer on Social Security Reform, by Arthur P. Hall, Ph.D., November 1, 1996
Economic Expansion Leads Higher Taxes on Median One- and Two-Earner American Families, by Arthur P. Hall, Ph.D., November 1, 1996
Proceedings of the Tax Foundation's 59th National Conference: Does Social Security Have a Future?, October 1, 1996
State Tax Rates and 1995 Collections, by Arthur P. Hall, Ph.D., October 1, 1996
A Half Century of Small Business Federal Income Tax Rates and Collections, by Arthur P. Hall, Ph.D. and Gary Leff, October 1, 1996
Tax Differentials on the Interstate Smuggling and Cross-Border Sales of Cigarettes in the United States, by Patrick Fleenor, October 1, 1996
Analysis of the Four New Tax Laws, by J. D. Foster, Ph.D., September 1, 1996
Analysis of the Dole Economic Program, by J. D. Foster, Ph.D., August 1, 1996
The Flat Tax and Housing Values, by J. D. Foster, Ph.D., May 1, 1996
The Flax Tax and Housing Values, by J. D. Foster, Ph.D., May 1, 1996
A Journalist's Handbook on Tax Reform, by Annette Nellen, May 1, 1996
Compliance Costs of Alternative Tax Systems II, by Arthur P. Hall, Ph.D., March 21, 1996
Analysis and Summary of the National Retail Sales Tax Act of 1996, by Arthur P. Hall, Ph.D., March 1, 1996
What Generates Goodwill? An Examination of the Relation between Purchased Goodwill and Acquired Firms' Expenditures on Advertising and Research and Development, by Betty R. Jackson and Frances L. Ayres, March 1, 1996
Social Security: A Bleak Outlook for Baby Boomers, by Arthur P. Hall, Ph.D., January 1, 1996
Forcing a Bad Investment on Retiring Americans, by Arthur P. Hall, Ph.D., November 1, 1995
Taxes Force American Family to Tighten Belt, by Arthur P. Hall, Ph.D., November 1, 1995
The Impact of Federal Taxes on the Use of Debt by Closely-Held Corporations, by John R. Robinson, Stephen T. Limberg and C. Bryan Cloyd, November 1, 1995
The Determinants of the Choice of Income Type as a Measure of Performance in Bonus Plans, by Daryl M. Guffey and Gregory A. Carnes, October 1, 1995
The Approaching State Corporate Income Tax Crisis, by J. Dwight Evans, September 10, 1995
Growth of the Earned Income Tax Credit, by Arthur P. Hall, Ph.D. and J. Scott Moody, September 1, 1995
An Analysis of the Tax Burden and Compliance Costs of the Armey-Shelby Flat Tax, by Arthur P. Hall, Ph.D., July 1, 1995
Compliance Costs of Alternative Tax Systems, by Arthur P. Hall, Ph.D., June 1, 1995
State Tax Rates and 1994 Collections, by Arthur P. Hall, Ph.D., June 1, 1995
The R & E Expense Allocation Rules, by Tracy Kaye, May 23, 1995
How Will Alternative Tax Reform Plans Affect the Jones Family?, by Arthur P. Hall, Ph.D., May 1, 1995
Issues in the Indexation of Capital Gains, by Arthur P. Hall, Ph.D., April 1, 1995
Capital Gains Taxation and Small Business House Small Business Committee Testimony, by J. D. Foster, Ph.D., March 1, 1995
Analysis and Summary of the "Contract with America Tax Relief Act of 1995", by Arthur P. Hall, Ph.D., March 1, 1995
50 Years of the Federal Capital Gains Tax Burden, by Arthur P. Hall, Ph.D., March 1, 1995
The Economics of Section 1071: The FCC, by J. D. Foster, Ph.D., February 1, 1995
The Gift and Estate Tax and Economic Performance, by J. D. Foster, Ph.D., February 1, 1995
The Prospects for Improving Official Revenue Estimates, by J. D. Foster, Ph.D., February 1, 1995
An Overview of the President's FY 1996 Budget, by Arthur P. Hall, Ph.D., February 1, 1995
European Community Tax Harmonization and the Implications for U.S. Tax Policy, by Tracy Kaye, February 1, 1995
The Contract with America and Tax Reform, by J. D. Foster, Ph.D., January 11, 1995
The Compliance Costs and Regulatory Burden Imposed by the Federal Tax Laws, by Arthur P. Hall, Ph.D., January 1, 1995
Does the Transfer Pricing Penalty Violate the Fourth Amendment to the Constitution?, by J. Dwight Evans, December 1, 1994
United States International Tax Policy: Tax Neutrality or Investment Protectionism?, by J. D. Foster, Ph.D., November 10, 1994
Who Pays Federal Income Taxes?, by Chris R. Edwards, November 1, 1994
The Cost of Unstable Tax Laws, by Arthur P. Hall, Ph.D., October 1, 1994
Federal, State, and Local Debt Piles Up, by Chris R. Edwards, October 1, 1994
Has Taxable Income Overtaken Financial Reporting Income?, by B. Anthony Billings, October 1, 1994
Effects of Tax Policy on Corporate Financing Decisions: Integration of the Corporate and Personal Income Tax, by Craig T. Schulman, Ph.D., Deborah W. Thomas, J.D. and Keith F. Sellers, D.B.A, October 1, 1994
Growth of Federal Government Tax "Industry" Parallels Growth of Federal Tax Code, by Arthur P. Hall, Ph.D., September 1, 1994
Is the Transfer Pricing Penalty Counterproductive? A View Through the Commissioner's Study, by J. Dwight Evans, September 1, 1994
Three Decades of Government-Financed Health Care in the United States, by Patrick Fleenor, August 1, 1994
A Survey on Tax Expenditures, by J. D. Foster, Ph.D., July 1, 1994
Cutting Federal Spending May Be as Easy as A to Z, by Patrick Fleenor, July 1, 1994
More U.S. Revenue? An Analysis of the European Community VAT: Implications for U.S. Tax Policy, by John R. McGowan, July 1, 1994
Individual Effective Tax Rates in the United States, by Arthur P. Hall, Ph.D., June 1, 1994
An Analysis of the Disincentive Effects of the Estate Tax on Entrepreneurship, by Patrick Fleenor and J. D. Foster, Ph.D., June 1, 1994
Taxation and the Competitiveness of U.S. Firms in World Markets, by Joosung Jun, June 1, 1994
The Clinton Administration's Health Care Reform Plan: A Taxpayer's Perspective, by Arthur P. Hall, Ph.D., April 1, 1994
Current Issues in Local Government Finance, by Chris R. Edwards, March 1, 1994
A Primer on the Corporate Alternative Minimum Tax, by Chris R. Edwards, March 1, 1994
The Taxation of Energy in the U.S.: Who Pays?, by Arthur P. Hall, Ph.D., March 1, 1994
The President's Fiscal Year 1995 Budget: Revenue, Entitlement Spending Rising Fast, by Chris R. Edwards, February 1, 1994
A Critical Analysis of the Taxation of Business Hedging and the Case for Comprehensive Congressional Legislation, by J. Dwight Evans, January 14, 1994
State Tax Rates and Collections in 1993, by Arthur P. Hall, Ph.D., January 1, 1994
A History and Overview of Estate Taxes in the United States, by Patrick Fleenor, January 1, 1994
OBRA 1993: What Taxpayers Can Expect in 1994, by Arthur P. Hall, Ph.D., December 1, 1993
Uncompensated Reserve Requirements: The Hidden Tax on Our Banks, by Arthur P. Hall, Ph.D., November 11, 1993
The High Cost of Tax Compliance for U.S. Business, by Arthur P. Hall, Ph.D., November 1, 1993
Typical American Family's Income Continues to Lag Behind Record Level of Late-1980s, by Chris R. Edwards, November 1, 1993
The Research and Experimentation Tax Credit, by Chris R. Edwards, November 1, 1993
The Income Tax Compliance Cost of Big Business, by Joel Slemrod and Marsha Blumenthal, November 1, 1993
Taxes and Foreign Acquisitions in the United States, by Julie Collins and Douglas A. Shackelford, November 1, 1993
Property Taxes on the Rise Again Across Nation, by Chris R. Edwards, August 1, 1993
Public Investment and Deficit Reduction, by J. D. Foster, Ph.D., June 1, 1993
The Price of Mobility: Gasoline Taxes in America, by Chris R. Edwards, June 1, 1993
The President's Fiscal Year 1994 Budget, by Chris R. Edwards, April 1, 1993
The Corporate Tax Burden, by Chris R. Edwards, March 1, 1993
Washington's Largest Monument: The National Debt, by Chris R. Edwards and Peter J. Neff, March 1, 1993
A Critical Analysis of Tax Distribution Studies Conducted by the Congressional Budget Office, by Patrick J. Wilkie, November 18, 1992
Value of Typical American Family's 1992 Income Eroded by Taxes and Inflation, by Paul G. Merski, October 1, 1992
Survey of State Rates and Collections, by Chris R. Edwards, October 1, 1992
Tax Aspects of Improving the Investment Climate in Russia, by Charles C. McLure, Jr. and James Q. Riordan, August 1, 1992
1993 State Fiscal Prospects, by Gregory S. Leong, May 1, 1992
Survey of State Tax Rates and Collections, by Gregory S. Leong, October 1, 1991
The Competitive Burden: Tax Treatment of Multinationals, October 1, 1991
A Nation in Debt, by Gregory S. Leong, September 1, 1991
Corporate Tax Burden Rises, by Paul G. Merski, July 1, 1991
Proceedings of a Seminar on Rebuilding the U.S. Industrial Base: The Role of Tax Policy in Economic Growth, May 1, 1991
1992 State Fiscal Prospects, by Paul G. Merski and Gregory S. Leong, May 1, 1991
Proceedings of a Seminar on Assessing U.S. Tax Policies Toward International Investment, September 1, 1990
Survey of State Taxes and Rates, by Gregory S. Leong and Paul G. Merski, August 1, 1990
A Decade of Budget Summitry, by Paul G. Merski, June 1, 1990
Proceedings of a Seminar on R&D Tax Policy, March 8, 1990
The Corporate Tax Burden, by Paul G. Merski, January 1, 1990
Competitive Tax Disadvantages Faced by U.S. Multinationals, by B. Anthony Billings, January 1, 1990
Proceedinngs of the Tax Foundation's 41st National Conference, October 10, 1989
Remarks by the Honorable Lloyd Bentsen, Recipient of the Tax Foundation?s 1989 Distinguished Service Award for the Public Sector, by Hon. Lloyd Bentsen, October 10, 1989
Tax Burden by Income Class, 1986-1987, by TF Staff, February 1, 1989
Proceedings of a Seminar on the U.S. Stake in U.S. Foreign Investment, September 8, 1988
The Tax Foundation, 1937-1987: The First Fifty Years, by TF Staff, December 5, 1987
Lotteries: Entering the Big Time in State Finance, by John Hanley Adams, November 11, 1987
More Battles over Tax Burdens, April 16, 1987
Business Tax Burdens—II, January 24, 1986
The Uses of a Business Transfer Tax, by TF Staff, December 20, 1985
Why Not Amnesty?, by TF Staff, September 10, 1985
Working Paper: Battle Over State/Local Tax Deductions High Income Tax Burdens II, September 9, 1985
VAT After All?, August 5, 1985
Expenditure Control: The True Road to Tax Reform, by Murray L. Weidenbaum, January 1, 1985
Flatter Taxes and Fatter Bases: An Evaluation of Current Proposals, January 1, 1985
Gobbling Up the Economic Pie, by Paul W. McCracken, March 1, 1984
The Intimidation of Consensus Forecasting, by Leif H. Olsen, January 2, 1984
Consumption Tax: An Idea Whose Time is Coming?, by TF Staff, January 1, 1983
Needed: More Fiscal Responsibility, by Maynard H. Waterfield, January 1, 1983
Tax Review: National Defense and Fiscal Policy, by Caspar W. Weinberger, January 1, 1982
Unemployment Insurance: Trends and Issues, by TF Staff, November 1, 1981
Tax Review: The Social Security Time Bomb, by Edward A. Sprague, February 1, 1981
Allocating Tax Burdens and Government Benefits by Income Class, 1972-73 and 1977, by TF Staff, February 1, 1981
Tax Review: Monetary Discipline and the Fight Against Inflation, by Paul A. Volcker, June 1, 1980
Tax Review: Property Taxation: Classifying Types of Property to Differentiate Burdens, by C. Lowell Harriss, May 1, 1980
A Value-Added Tax for the United States?, by TF Staff, June 1, 1979
Tax Review: Value-Added Tax and the Financing of Social Security, by Gerard Brannon, May 1, 1979
Tax Review: Issues in Social Security Financing, by Paul N. Van de Water, April 1, 1979
Tax Review: Adjusting Tax Rules for Inflation: Capital Gains and Capital Income, by Martin S. Feldstein, January 1, 1979
Tax Review: Is Heavy Taxation of Capital Socially Desirable?, by Michael J. Boskin, October 1, 1978
Tax Review: Proposition 13: A Prostitution of Conservative Principles, by Donald G. Hagman, September 1, 1978
Tax Review: Property Taxation after the California Vote, by C. Lowell Harriss, August 1, 1978
Taxing Foreign Source Income: A Businessman's View, by B. Kenneth Sanden, December 1, 1977
Corporate Tax Integration: A Quantitative Comparison of Alternatives, by Martin S. Feldstein and Daniel J. Frisch, December 1, 1977
The Federal Budget, 1978 and Beyond: Prospects for Budget Balance, September 30, 1977
Tax Review: Full Employment Budget: How Good a Guide to Public Policy?, by Alan Reynolds, April 1, 1977
Tax Review: Impact of Federal Estate and Gift Taxes, by Dan Throop Smith, May 1, 1976
The Legislative Branch: The Next BIllion Dollar Bureaucracy, by TF Staff, May 1, 1976
Taxing Foreign Source Income: The Economic and Equity Issues, by Norman B. Ture, May 1, 1976
Tax Review: Social Security, Tax Reform and Capital Accumulation, by Martin S. Feldstein, February 1, 1976
Issues In Federal Tax Revision: Tax Developments in 1975, December 31, 1975
Uncontrollable Federal Budget Outlays, by TF Staff, April 1, 1975
Issues In Federal Tax Revision: Tax Developments in 1974, December 31, 1974
Property Taxation in Government Finance, by C. Lowell Harriss, November 1, 1974
Problems and Issues in National Health Insurance, by TF Staff, September 1, 1974
Federal Tax Burdens in States and Metropolitan Areas, by TF Staff, April 1, 1974
Tax Review: Social Security Taxes: Regressivity and Subsidies, by Robert J. Myers, December 1, 1973
Issues In Federal Tax Revision: Tax Developments in 1973, November 15, 1973
Tax Review: Taxing Capital Gains, by Norriss Darrell, August 1, 1973
Tax Review: Estate and Gift Tax Revision, by C. Lowell Harriss, May 1, 1973
Tax Review: The Property Tax Under Fire, by Kenneth Back, March 1, 1973
Tax Review: Capital Gains, Losses in Income Taxation, by Dan Throop Smith, December 1, 1972
Federal Grants: The Need for Reform, by TF Staff, December 1, 1972
Tax Review: Taxpayer Choices in Future Tax Shifts, by Vito Tanzi, November 1, 1972
Tax Review: Property Tax: Who Pays?, by C. Lowell Harriss, April 1, 1972
Tax Review: Improving U.S. Budget Choices, by William Niskanen, November 1, 1971
Tax Review: The Honest Citizen's Guide to Revenue Sharing, by Henry Aaron, October 1, 1971
Tax Review: Revising Estate Taxation, by C. Lowell Harriss, April 1, 1971
Pollution Control: Perspectives on the Government Role, by TF Staff, January 1, 1971
Federal Trust Funds: Budgetary and Other Implications, by TF Staff, December 1, 1970
Tax Review: Tax Credits as Instruments for Social or Economic Policy, by Elsie M. Watters, August 1, 1970
State and Local Sales Taxes, by TF Staff, August 1, 1970
Tax Review: The Control of Government Expenditures, by Arthur F. Burns, January 1, 1970
Tax Review: The Future Role of Social Security, by Robert J. Myers, November 1, 1969
Tax Credits: Past Experience and Current Issues, by TF Staff, November 1, 1969
Federal Civilian Employment, Pay, and Benefits, by TF Staff, May 1, 1969
Nontax Revenues, by TF Staff, December 1, 1968
The Corporation Income Tax: An Examination of Its Role in the Federal Tax System, by TF Staff, December 1, 1968
Tax Harmonization in Europe and U.S. Business, by TF Staff, August 1, 1968
Property Taxation: Economic Aspects, by C. Lowell Harriss, August 1, 1968
Medicaid: State Programs After Two Years, by TF Staff, June 1, 1968
Urban Mass Transportation in Perspective, by TF Staff, April 1, 1968
State Tax Studies: 1959-1967, by TF Staff, December 1, 1967
City Income Taxes, by TF Staff, December 1, 1967
Future Financing of Social Security: The Issues, by TF Staff, November 1, 1967
Issues in Future Financing of Social Security, by TF Staff, November 1, 1967
Growth Trends of New Federal Programs: 1955-1968, by TF Staff, October 1, 1967
Tax Burdens and Benefits of Government Expenditures By Income Class, 1961 and 1965, by TF Staff, January 1, 1967
Allocating Tax Burdens and Government Benefits by Income Class, by TF Staff, January 1, 1967
Alternatives and Issues in Federal Fiscal Policy, by TF Staff, December 1, 1966
Economic Aspects of the Social Security Tax, by TF Staff, August 1, 1966
Fiscal Action to Influence Employment and the Price Level: Some Criteria, by C. Lowell Harriss, April 1, 1966
Public Financing of Higher Education, by TF Staff, February 1, 1966
Current Problems and Issues in State Taxation of interstate Commerce, January 30, 1966
State Expenditure Controls: An Evaluation (Government Finance Brief No. 2), by TF Staff, October 1, 1965
State Expenditure Controls: An Evaluation (Research Publication No. 3), by TF Staff, October 1, 1965
Earmarked State Taxes, by TF Staff, June 1, 1965
Federal Non-Income Taxes: An Examination of Selected Revenue Sources, by TF Staff, April 1, 1965
Federal Aids to Education, April 1, 1965
Controlling Federal Expenditures, by TF Staff, December 1, 1963
Tax Reduction and Reform: A Summary of President Kennedy's Tax Proposals, by TF Staff, February 11, 1963
Reconstructing the Federal Tax System: A Guide to the Issues, by TF Staff, January 1, 1963
Retail Sales and Individual Income Taxes in State Tax Structures, by TF Staff, January 1, 1962
Allocation of the Tax Burden by Income Class, by TF Staff, May 1, 1960
The Federal Individual Income Tax: Revising the Rate and Bracket Structure, by TF Staff, November 1, 1959
Reexamining the Federal Corporation Income Tax, by TF Staff, January 1, 1958
The Tax Burden in Relation to National Income and Product, by TF Staff, September 1, 1957
Allocating the Federal Tax Burden Among the States, by TF Staff, April 1, 1957
Are High Surtax Rates Worthwhile?, by TF Staff, March 1, 1957
Factors Affecting Industrial Location: A Bibliography, by TF Staff, December 1, 1956
Federal Excise Taxes, by TF Staff, June 1, 1956
Federal Economic and Social Programs, Fiscal 1956, by TF Staff, April 1, 1955
Our Water Resources: The Need for a Unified National Policy, by TF Staff, May 1, 1953
Impact of the Excess Profits Tax of 1952, by TF Staff, November 1, 1952
Project Note No. 28 Major State Taxes 1939 and 1950, December 31, 1951
The Governor Proposes; The Legislature Disposes, by TF Staff, October 1, 1951
Financing Defense: Is An Excess Profits Tax the Solution?, by TF Staff, December 1, 1950
Educational Expenditures and School Efficiency, by TF Staff, January 1, 1947
Civic Guide to Economy in Municipal Government: Public Works, by TF Staff, January 1, 1945
Civic Guide to Economy in Municipal Government: Police Department, by TF Staff, January 1, 1945
Civic Guide to Economy in Municipal Government: Fire Department, by TF Staff, January 1, 1945
State Aid and Local Property Taxes, December 17, 1943
Financing is Selling: A Guide for State and Local Taxpayer Organizations, by TF Staff, July 1, 1942
A Fiscal Summary of the New England States, by TF Staff, December 1, 1940
Proceedings of a Symposium on Industry and National Defense, by TF Staff, August 15, 1940
Excess Profits Taxation: A Compilation of Materials on Excess Profits Taxation, by TF Staff, August 1, 1940

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