publications
Special Reports
- 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
- 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
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, July 28, 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
- Tax Freedom Day® Arrives on April 12, by Kail Padgitt, March 30, 2011
- State-Local Tax Burdens Fall in 2009 as Tax Revenues Shrink Faster than Income, by Mark Robyn and Gerald Prante, February 23, 2011
- State Tax Changes During 2010, by Joseph Henchman, January 12, 2011
- 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
- Over One-Third of New Tax Revenue Would Come from Business Income If High-Income Personal Tax Cuts Expire, September 13, 2010
- Putting Corporate Tax “Loopholes” In Perspective, by Scott A. Hodge, August 3, 2010
- Oil Industry Taxes: A Cash Cow For Government, by Scott A. Hodge, July 28, 2010
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, July 26, 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
- The Federal Estate Tax: Will It Rise From the Grave in 2011 or Sooner?, edited by William Ahern, May 27, 2010
- PEP and Pease: Repealed for 2010 But Preparing a Comeback, by Patrick Fleenor, April 29, 2010
- "Amazon Tax" Laws Signal Business Unfriendliness And Will Worsen Short-Term Budget Problems, by Joseph Henchman, March 8, 2010
- The Importance of Tax Deferral and A Lower Corporate Tax Rate, by Robert Carroll, February 19, 2010
- Cities Pursue Discriminatory Taxation of Online Travel Services, by Joseph Henchman, February 3, 2010
- Movie Production Incentives & Film Tax Credits: Blockbuster Support for Lackluster Policy, by Will Luther, January 14, 2010
- How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, September 21, 2009
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, August 26, 2009
- The Excess Burden of Taxes and the Economic Cost of High Tax Rates, by Robert Carroll, August 14, 2009
- The Corporate Income Tax and Workers’ Wages: New Evidence from the 50 States, by Robert Carroll, August 3, 2009
- How Much Does President Obama’s Budget Redistribute Income?, by Patrick Fleenor and Gerald Prante, June 25, 2009
- Bank Secrecy, Tax Havens and International Tax Competition, by Robert Carroll, May 13, 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
- State Budget Shortfalls Present a Tax Reform Opportunity, by Joseph Henchman, February 11, 2009
- 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
- An Opportunity to Improve Mississippi's Tax Climate, by Joseph Henchman and Tonya Barr, April 3, 2008
- Virginia Supreme Court Considers Taxpayer Protections in NVTA Tax Case, by Joseph Henchman, February 13, 2008
- Defending Competitive Neutrality Before the Supreme Court, by Joseph Henchman, November 30, 2007
- A Progressive AMT Fix Without Higher Tax Rates, by Gerald Prante, June 27, 2007
- Generational Equity: Which Age Groups Pay More Tax, and Which Receive More Government Spending?, by Andrew Chamberlain and Gerald Prante, June 1, 2007
- Fixing the Alternative Minimum Tax, by Patrick Fleenor, May 17, 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
- 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
- Tax Reform in Michigan: Replacing the Single Business Tax, by Chris Atkins and Jonathan Williams, January 24, 2007
- 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
- California Schemin': Cigarette Tax Evasion and Crime in the Golden State, by Patrick Fleenor, October 5, 2006
- Improving the Connecticut Business Tax Climate, by Chris Atkins and Curtis S. Dubay, July 1, 2006
- Ohio's Changing Fortunes: Can the State's Economy Overcome the Tax Burden?, by Curtis S. Dubay and Chris Atkins, June 19, 2006
- Death and Taxes: The Economics of the Federal Estate Tax, by Andrew Chamberlain, Gerald Prante and Patrick Fleenor, June 2, 2006
- 2006 Annual Survey of U.S. Attitudes on Tax and Wealth, by Andrew Chamberlain and Scott A. Hodge, April 5, 2006
- Federal Tax Burdens and Expenditures by State, by Curtis S. Dubay, March 16, 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
- 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
- Taxing More, Taking Less: How Broadening the Federal Tax Base Can Reduce Income Tax Rates, by Patrick Fleenor, October 31, 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
- Federal Tax Burdens and Expenditures by State (2004 edition), by Sumeet Sagoo, December 1, 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
- 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
- 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
- The President's Fiscal Year 2004 Budget, by John S. Barry, March 1, 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
- How the Federal Tax Code Affects Young Americans, by Roger S. Kuo, November 1, 2002
- The Cost of Complying with the Federal Income Tax, by J. Scott Moody, July 1, 2002
- The Effect of Temporary Tax Relief on a Typical American Family of Four, by John S. Barry, May 1, 2002
- Who Pays the Federal Individual Income Tax?, by David Hoffman, February 1, 2002
- Fiscal Forecasting: A Perilous Task, by John S. Barry, January 1, 2002
- The Corporate Tax Burden, by John S. Barry, October 1, 2001
- State and Local Property Taxes, by Michael Lorelli, August 1, 2001
- 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
- The President's Fiscal Year 2001 Budget, by J. Scott Moody, February 1, 2000
- 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
- Tax Limitation: The Case of Missouri, by J. Scott Moody, September 1, 1999
- State Tax Collections and Rates, by J. Scott Moody, March 1, 1999
- Top Five Percent of Taxpayers Pay Over Half of Total Federal Individual Income Taxes, by Patrick Fleenor, November 1, 1998
- The Federal Corporate Income Tax Since WWII, by J. Scott Moody, August 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
- 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
- Tax Burden on American Families Rises Again, by Claire Hintz, 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 Popular Definition of Income and Its Implications for Tax Policy, by Arthur P. Hall, Ph.D., March 1, 1997
- President's Fiscal Year 1998 Budget Leaves Problems Unresolved for Next Administration, by Patrick Fleenor, February 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
- 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
- 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
- Analysis and Summary of the National Retail Sales Tax Act of 1996, by Arthur P. Hall, Ph.D., 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
- 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
- State Tax Rates and 1994 Collections, by Arthur P. Hall, Ph.D., June 1, 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
- 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
- An Overview of the President's FY 1996 Budget, by Arthur P. Hall, Ph.D., February 1, 1995
- 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
- Growth of Federal Government Tax "Industry" Parallels Growth of Federal Tax Code, by Arthur P. Hall, Ph.D., 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
- Individual Effective Tax Rates in the United States, by Arthur P. Hall, Ph.D., 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
- State Tax Rates and Collections in 1993, by Arthur P. Hall, Ph.D., January 1, 1994
- OBRA 1993: What Taxpayers Can Expect in 1994, by Arthur P. Hall, Ph.D., December 1, 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
- Property Taxes on the Rise Again Across Nation, by Chris R. Edwards, August 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
- 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
- A Nation in Debt, by Gregory S. Leong, September 1, 1991
- Corporate Tax Burden Rises, by Paul G. Merski, July 1, 1991
- 1992 State Fiscal Prospects, by Paul G. Merski and Gregory S. Leong, May 1, 1991
- Survey of State Taxes and Rates, by Gregory S. Leong and Paul G. Merski, August 1, 1990
- The Corporate Tax Burden, by Paul G. Merski, January 1, 1990
- Lotteries: Entering the Big Time in State Finance, by John Hanley Adams, November 11, 1987
- Expenditure Control: The True Road to Tax Reform, by Murray L. Weidenbaum, 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
- A Value-Added Tax for the United States?, by TF Staff, June 1, 1979
- The Federal Budget, 1978 and Beyond: Prospects for Budget Balance, September 30, 1977
- Issues In Federal Tax Revision: Tax Developments in 1975, December 31, 1975
- Issues In Federal Tax Revision: Tax Developments in 1974, December 31, 1974
- Issues In Federal Tax Revision: Tax Developments in 1973, November 15, 1973
- Federal Aids to Education, April 1, 1965
- Tax Reduction and Reform: A Summary of President Kennedy's Tax Proposals, by TF Staff, February 11, 1963