Publications
Individual States
- 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
- 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
- Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy, by Scott Drenkard, October 31, 2011
- Unemployment Insurance Taxes: Options for Program Design and Insolvent Trust Funds, by Joseph Henchman, October 17, 2011
- Ranking State and Local Sales Taxes, by Scott Drenkard, September 22, 2011
- Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane, by Joseph Henchman and Jason Sapia, August 31, 2011
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, July 28, 2011
- More States Abandon Film Tax Incentives as Programs’ Ineffectiveness Becomes More Apparent, by Joseph Henchman, June 2, 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
- New York, New Jersey Lead Nation in Property Tax Burden, by Nick Kasprak, May 17, 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
- 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
- Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, February 28, 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
- Illinois Corporate Tax Hike Inches U.S. Closer to #1 Ranking Globally, by Scott A. Hodge, January 14, 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
- Presentation to Gubernatorial Candidates: Rhode Island's State Tax Business Climate in National Context, by Joseph Henchman, September 30, 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
- 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
- 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
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, July 26, 2010
- States Vary in Distribution of Who Bears the Burden of Federal Income Taxes, by Scott A. Hodge, June 2, 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
- State Revenue Changes from 2008 to 2009, by Kail Padgitt, May 13, 2010
- State Provisions for Property Reassessment, by Justin Higginbottom, 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
- "Amazon Tax" Laws Signal Business Unfriendliness And Will Worsen Short-Term Budget Problems, by Joseph Henchman, March 8, 2010
- Georgia Tobacco Tax Favors High-Income Counties, by Patrick Fleenor, February 18, 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
- Slideshow: Ohio's Tax Climate, January 7, 2010
- 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
- Updated State and Local Option Sales Tax, by Kail Padgitt, October 16, 2009
- Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
- New Data and Research on State Governments on Tax Foundation Website , by TF Staff, September 21, 2009
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, August 26, 2009
- Corporate Taxes and Wages: Evidence from the 50 States, by Robert Carroll, August 6, 2009
- The Corporate Income Tax and Workers’ Wages: New Evidence from the 50 States, by Robert Carroll, August 3, 2009
- Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
- The Effect of the Federal Cigarette Tax Increase on State Revenue, by Patrick Fleenor, April 1, 2009
- States Use Gentle Hand in Taxing Timberland, by Travis Greaves, March 25, 2009
- Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, February 24, 2009
- State Budget Shortfalls Present a Tax Reform Opportunity, by Joseph Henchman, February 11, 2009
- New Census Data on Property Taxes on Homeowners, by Gerald Prante and Mark Robyn, December 12, 2008
- Voters Will Consider Tax-Related Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
- Would the Proposed Bailout Affect Local Property Tax Collections?, by Joseph Henchman, September 29, 2008
- New Census Data on Property Taxes on Homeowners, by Gerald Prante, September 23, 2008
- Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview, August 7, 2008
- County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
- States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 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
- States Target Cell Phones for a Stealth, Burdensome Tax, by Joseph Henchman, January 18, 2008
- A State-by-State Estimate of Individual Income Tax Changes from Rangel's "Mother of All Reforms" Bill, by Gerald Prante, October 29, 2007
- Paying at the Pump: Gasoline Taxes in America, by Jonathan Williams, October 16, 2007
- New Census Data Shows Where Property Taxes Hit Homeowners Hardest, by Gerald Prante, September 12, 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
- Most Americans Don't Itemize on Their Tax Returns, by Gerald Prante, July 23, 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
- Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, 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
- Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 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
- Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls, by Gerald Prante, October 10, 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
- 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
- Federal Tax Burdens and Expenditures by State, by Curtis S. Dubay, March 16, 2006
- 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
- Local, State and Federal Gas Taxes Consume 45.9 Cents Per Gallon on Average, by Jonathan Williams, September 13, 2005
- Facts & Figures on Government Finance, 38th Edition, edited by Sumeet Sagoo, March 1, 2005
- State Tax Collections and Rates, by Sumeet Sagoo, March 1, 2004
- State and Local Property Taxes, by Michael Lorelli, August 1, 2001
- State Tax Collections and Rates, by J. Scott Moody, March 1, 1999
- State Tax Rates and 1996 Collections, by J. Scott Moody, February 1, 1998
- State Tax Rates and 1995 Collections, by Arthur P. Hall, Ph.D., October 1, 1996
- The Approaching State Corporate Income Tax Crisis, by J. Dwight Evans, September 10, 1995
- State Tax Rates and 1994 Collections, by Arthur P. Hall, Ph.D., June 1, 1995
- Current Issues in Local Government Finance, 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
- State Tax Rates and Collections in 1993, by Arthur P. Hall, Ph.D., January 1, 1994
- Survey of State Rates and Collections, by Chris R. Edwards, October 1, 1992
- Business Tax Burdens—II, January 24, 1986
- VAT After All?, August 5, 1985
- Tax Review: The Honest Citizen's Guide to Revenue Sharing, by Henry Aaron, October 1, 1971
- State and Local Sales Taxes, by TF Staff, August 1, 1970
- Nontax Revenues, by TF Staff, December 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
- City Income Taxes, by TF Staff, December 1, 1967
- Handbook of State and Local Government Finance, by C. Lowell Harriss, December 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
- State Aid and Local Property Taxes, December 17, 1943