Publications
State Tax and Spending Policy
The Tax Foundation's Center for State Fiscal Policy educates taxpayers about sound state fiscal policy and the size of the tax burden borne by Americans at the state and local level. We do this by producing, distributing, and marketing meaningful data and principled analysis that influences the debate at the state and local level toward pro-growth tax policies.
The Tax Foundation's State Tax and Spending Policy section provides a comprehensive resource for information on tax and spending policy in the 50 U.S. states. For information on your state, click on the map below or select from the drop-down menu. For additional questions about state tax and spending policy, please call (202) 464-6200.
Publications from The Tax Foundation
- 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
- 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
- Taxes, Competitiveness and the New Hampshire Business Climate (Testimony before the New Hampshire Legislature), by Scott A. Hodge, October 21, 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 Census Data on Property Taxes on Homeowners, by Gerald Prante, September 22, 2009
- 2010 State Business Tax Climate Index (Seventh Edition), by Kail Padgitt, September 22, 2009
- New Data and Research on State Governments on Tax Foundation Website , by TF Staff, September 21, 2009
- "Amazon Tax" Unconstitutional and Unwise, by Joseph Henchman and Justin Burrows, September 15, 2009
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, 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
- Finding Stable Ground: California Reform Commission Puts Tax Overhaul on Table, by Micah Cohen and Kiran Sheffrin, July 27, 2009
- North Carolina Budget “Compromise” Between House and Senate Combines the Worst of Both, July 24, 2009
- Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, July 23, 2009
- Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
- The Dam Bursts in the Beaver State: Oregon’s Wave of Tax Increases and New Spending, by Jack Mountjoy and Joseph Henchman, July 9, 2009
- The Dangers of Privatizing Tax Collection: Priceline.com, Inc. v. City of Anaheim, by Joseph Henchman and Justin Burrows, June 25, 2009
- Illinois Tax Plan Would Sacrifice Its Only Tax Advantage Over Other States, June 23, 2009
- The Pine Tree State Chops Down Income Tax: Maine Enacts Major Tax Reform, by Kail Padgitt, June 23, 2009
- New Jersey’s Gubernatorial Race, Part II: Governor Corzine’s Challengers Call for Lowering Tax Burdens , by Joseph Henchman, May 27, 2009
- New Jersey’s Gubernatorial Race, Part I: Governor Corzine Proposes 10.75% Income Tax Rate , by Joseph Henchman, May 27, 2009
- Economic Incidence: Consumers May Not Remit Ohio’s Tax on Grocery Sales, But They Pay It, by Joseph Henchman, Maurice Thompson and Justin Burrows, May 26, 2009
- A Golden Opportunity: California’s Budget Crisis Offers a Chance to Fix a Broken Tax System, by Joseph Henchman, May 18, 2009
- The Price of Paradise: Hawaii Becomes Fifth State to Adopt New Income Tax Brackets on High-Earners, by Joseph Henchman and Mark Robyn, May 12, 2009
- Border Zone Cigarette Taxation: Arkansas’s Novel Solution to the Border Shopping Problem, by Mark Robyn, April 9, 2009
- From the House That Ruth Built to the House the IRS Built, by Travis Greaves and Joseph Henchman, April 6, 2009
- The Effect of the Federal Cigarette Tax Increase on State Revenue, by Patrick Fleenor, April 1, 2009
- America Celebrates Tax Freedom Day, by Josh Barro, March 31, 2009
- States Use Gentle Hand in Taxing Timberland, by Travis Greaves, March 25, 2009
- Testimony before Maryland Legislature on Tax Increase Supermajority Requirements, by Joseph Henchman, March 5, 2009
- Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, February 24, 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
- State Budget Shortfalls Present a Tax Reform Opportunity, by Joseph Henchman, February 11, 2009
- Charging Taxpayers for Tax Collection Is a Tax: Weisblat v. City of San Diego, by Joseph Henchman and Travis Greaves, February 6, 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
- New York Governor David Paterson’s Tax and Fee Proposals a Mixed Bag, by Josh Barro, January 22, 2009
- New Census Data on Property Taxes on Homeowners, by Gerald Prante and Mark Robyn, December 12, 2008
- Permitting Class Refund Actions Is Key to Effective Challenges of Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Travis Greaves, November 24, 2008
- 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
- NYC May See Higher Income, Sales and Property Taxes, by Josh Barro, November 12, 2008
- Voters Will Consider Tax-Related Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
- Transit Agencies in Bind Due to SILO Deals and AIG Collapse, by Joseph Henchman, October 30, 2008
- North Dakota's Measure 2: How Would Rate Cuts Affect the Peace Garden State's Competitiveness?, by Joseph Henchman, October 17, 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 Urges Texas Court to Avoid Sparking an Interstate Tax War, by Joseph Henchman and Paul Galindo, August 25, 2008
- The Right Prescription for Mississippi, by Joseph Henchman, August 19, 2008
- Indiana Court Should Avoid Education Finance Mess: Bonner v. Daniels, by Joseph Henchman and Paul Galindo, August 18, 2008
- Urging Texas Court to Avoid Sparking an Interstate Tax War -- First American Title Ins. Co. v. Combs, by Joseph Henchman, August 12, 2008
- State-Local Tax Burdens Dip As Income Growth Outpaces Tax Growth, by Gerald Prante, August 7, 2008
- Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview, August 7, 2008
- Urging Indiana Courts to Avoid Education Finance Mess -- Bonner v. Daniels, by Joseph Henchman, August 5, 2008
- California Legislators Push for More Double-Digit Income Tax Rates, by William Ahern, July 14, 2008
- County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
- Arizona's Special Interest Laundry List, by Josh Barro and Joseph Henchman, June 24, 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
- Assessing Arizona?s State Tax Policy, by Gerald Prante, June 9, 2008
- Sound Tax Policy Coming to New York (?), by Josh Barro, June 6, 2008
- States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
- Maryland Flouts Regional Tax Competition with Historic Tax Hike, by William Ahern, April 9, 2008
- An Opportunity to Improve Mississippi's Tax Climate, by Joseph Henchman and Tonya Barr, April 3, 2008
- An Economic Analysis of Georgia?s Tax Cut Proposals, by Gerald Prante, March 28, 2008
- Tax Freedom Day: A Description of Its Calculation and Answers to Some Methodological Questions, by TF Staff, March 26, 2008
- States Target Cell Phones for a Stealth, Burdensome Tax, by Joseph Henchman, January 18, 2008
- Tax Foundation Testimony Before the Ways and Means Committee of the Vermont Legislature, by William Ahern and Gerald Prante, December 11, 2007
- Defending Competitive Neutrality Before the Supreme Court, by Joseph Henchman, November 30, 2007
- 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
- Protecting Competitive Neutrality Before the Supreme Court?Kentucky Department of Revenue v. Davis, by Brian E. Bailey and Chris Atkins, September 21, 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
- As Presidential Candidates Target Investment Income for Higher Taxes, Which States Stand to Lose the Most?, by Gerald Prante, July 16, 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
- Who Will Pay Taxes for Tennessee Governor's "Schools First" Initiative, and Who Will Receive the Spending?, by Andrew Chamberlain and Gerald Prante, April 18, 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
- Corporate Tax Reform Will Enhance Kansas Competitiveness, by Jonathan Williams and Chris Atkins, February 21, 2007
- Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 2007
- Georgia?s Tax System: A Factual Foundation for Fundamental Tax Reform, by Jonathan Williams, January 30, 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
- Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls, by Gerald Prante, October 10, 2006
- California Schemin': Cigarette Tax Evasion and Crime in the Golden State, by Patrick Fleenor, October 5, 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
- 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 Jonathan Williams and Andrew Chamberlain, July 10, 2006
- Ohio's Changing Fortunes: Can the State's Economy Overcome the Tax Burden?, by Curtis S. Dubay and Chris Atkins, June 19, 2006
- Federal Tax Burdens and Expenditures by State, by Curtis S. Dubay, March 16, 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
- 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
- Federal Court Ruling May Hurt Tax Competition, State Tax Reform, by Chris Atkins, September 20, 2004
- 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
- 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
- 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
- State Tax Studies: 1959-1967, by TF Staff, December 1, 1967
- 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
- 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