The Tax Foundation -

publications

Special Reports

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 Mark Robyn, Micah Cohen and Joseph Henchman, 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
America Celebrates Tax Freedom Day, by Josh Barro, March 31, 2009
State Budget Shortfalls Present a Tax Reform Opportunity, by Joseph Henchman, February 11, 2009
State-Local Tax Burdens Dip As Income Growth Outpaces Tax Growth, by Gerald Prante, August 7, 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
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
America Celebrates Tax Freedom Day, by Scott A. Hodge and Curtis S. Dubay, April 12, 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 Scott A. Hodge and Andrew Chamberlain, 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
Federal Income Taxes and the Cost of Living, by J. Scott Moody and David Hoffman, November 1, 2003
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
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