publications
Special Briefs
- 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
- Taxes, Competitiveness and the New Hampshire Business Climate (Testimony before the New Hampshire Legislature), by Scott A. Hodge, October 21, 2009
- "Amazon Tax" Unconstitutional and Unwise: Amazon.com, LLC v. New York State Department of Taxation and Finance, by Joseph Henchman, September 9, 2009
- The Dangers of Privatizing Tax Collection: Priceline.com, Inc. v. City of Anaheim, by Joseph Henchman and Justin Burrows, June 25, 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
- Testimony before Maryland Legislature on Tax Increase Supermajority Requirements, by Joseph Henchman, March 5, 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
- Urging the California Court of Appeal to Rule that Charging Taxpayers for Tax Collection is a Tax: Weisblat v. City of San Diego, by Joseph Henchman and Adam Van Susteren, February 5, 2009
- Urging California Court of Appeal to Permit Class Refund Actions in Challenges of Illegal Local Taxes-- Ardon v. City of Los Angeles, by Joseph Henchman and Edward M. Teyssier, November 14, 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
- Urging Texas Court to Avoid Sparking an Interstate Tax War -- First American Title Ins. Co. v. Combs, by Joseph Henchman, August 12, 2008
- Urging Indiana Courts to Avoid Education Finance Mess -- Bonner v. Daniels, by Joseph Henchman, August 5, 2008
- Testimony on H.R. 5267, the Business Activity Tax Simplification Act of 2008, by Joseph Henchman, June 24, 2008
- Assessing Arizona?s State Tax Policy, by Gerald Prante, June 9, 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
- 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
- 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
- Tax Foundation Testimony Before the Ways and Means Committee of the Vermont Legislature, by William Ahern and Gerald Prante, December 11, 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
- 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
- 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
- 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
- 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
- Roundtable Discussion on the Tax Gap and Ways to Improve Tax Compliance, by Scott A. Hodge, March 13, 2007
- What West Virginia Needs to Do in Order to Compete in the 21st Century, by Curtis S. Dubay, December 11, 2006
- 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
- State-Run Lotteries as a Form of Taxation, by Alicia Hansen, October 8, 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
- 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
- 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
- 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
- Reverse Privatization: The Expanding Postal Service, by J. D. Foster, Ph.D., September 9, 1999
- The Telephone Excise and the E-Rate Add-On Tax, by J. D. Foster, Ph.D., July 1, 1999
- Reforming Social Security, by J. D. Foster, Ph.D., February 1, 1999
- Tax Rate Reduction in 1998, by J. D. Foster, Ph.D., February 1, 1998
- Compliance Costs of Alternative Tax Systems II, by Arthur P. Hall, Ph.D., March 21, 1996
- Compliance Costs of Alternative Tax Systems, by Arthur P. Hall, Ph.D., June 1, 1995
- The R & E Expense Allocation Rules, by Tracy Kaye, May 23, 1995
- Capital Gains Taxation and Small Business House Small Business Committee Testimony, by J. D. Foster, 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
- 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
- Public Investment and Deficit Reduction, by J. D. Foster, Ph.D., June 1, 1993
- 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
- Fiscal Action to Influence Employment and the Price Level: Some Criteria, by C. Lowell Harriss, April 1, 1966