publications
Legislative Testimony
- Tangible Personal Property Tax Reform: Options to Foster Simplicity and Competitiveness in Florida’s Tax Code, by Scott Drenkard, February 1, 2012
- 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
- 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
- Testimony on Film Tax Incentives to the Oklahoma Task Force on State Tax Credits and Economic Incentives, by Joseph Henchman, October 12, 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
- 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
- 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
- Prepared Statement of Joseph Henchman: Hearing on the Business Activity Tax Simplification Act of 2011, by Joseph Henchman, April 13, 2011
- Film Production Incentives: a Game California Shouldn't Play (Testimony Before California Legislature), by Mark Robyn, March 21, 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
- 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
- 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
- Testimony to the Maryland House Ways & Means Committee: Maryland's Tax Rates Dismiss Regional Tax Competition, by Rob Shrum, March 25, 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- Testimony of Scott A. Hodge Before the Senate Committee on Finance, May 10, 2007
- What West Virginia Needs to Do in Order to Compete in the 21st Century, by Curtis S. Dubay, December 11, 2006
- 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
- 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
- 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
- Fiscal Action to Influence Employment and the Price Level: Some Criteria, by C. Lowell Harriss, April 1, 1966