Publications
State Tax and Spending Policy
The Tax Foundation's Center for State Fiscal Policy produces and markets timely and high-quality data, research, and analysis on state fiscal issues that influences the debate toward economically principled tax policies. Our experts are routinely relied upon for presentations, testimony, and media appearances on state tax and fiscal policy, and our website is a comprehensive resource for information on tax and spending policy in each U.S. state. For information on your state, click on the map below or select from the drop-down menu.
- Income Tax Rates: Current and historical (map)
- Corporate Tax Rates: Current and historical
- Sales Tax Rates: Current state sales and average local tax rates (map). Historical
- Excise Tax Rates: Current state taxes on gasoline, cigarettes, liquor, wine, and beer. Historical
- Property Taxes: Visit summary report, our lookup tool here, latest data here, latest map here
- Facts & Figures booklet, produced annually since 1941. A pocket- and purse-sized guide of state tax rates, rankings, and measures. PDF Buy Latest version released February 2011
- Tax Freedom Day by state, the calendar-based measure of the combined federal, state, and local tax burden for the residents of each state. Latest version released March 2011
- State Business Tax Climate Index, an annual ranking of the competitiveness of the 50 states' tax systems, using 110 variables measuring each major tax affecting investment. HTML PDF Latest version FY 2012, released January 2012
- State-Local Tax Burdens report, an annual estimate and ranking of the combined state-local tax burden shouldered by the residents of the 50 states. PDF Historical by state Historical by year Latest version FY 2009 released February 2011 - lag is due to data availability
- State Tax Changes, an annual of review of state tax changes that occurred in the previous calendar year. Latest version released January 2011
Notable one-time reports (full list here) include Unemployment Insurance Taxes, Local Income Taxes, Texas Margin Tax, Sales Tax Holidays, Film Tax Incentives (Background Study, Recent Update, MPAA Rebuttal), Online Sales "Amazon" Taxes (Background Study, SSTP Critique, Recent Update), Cell Phone Taxes, Bag Taxes, Georgia Tobacco Tax, Taxation of Online Travel Services, State Hospital and Medical Provider Taxes, Wind Power Subsidies, High-Earner Income Tax (Hawaii), Border Zone Cigarette Taxation, Gasoline Taxes in America, Judicial Mandates for State and Local Education Spending, Gambling and Lottery Taxes, Federal Taxes and Spending by State.
Get e-mail updates on our new studies. For additional questions about state tax and spending policy, please call (202) 464-6200.
Publications from The Tax Foundation
- Tangible Personal Property Tax Reform: Options to Foster Simplicity and Competitiveness in Florida’s Tax Code, by Scott Drenkard, February 1, 2012
- 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
- Taxpayers Who Pay a Cancelled Tax Should Get Refunds: Armour v. City of Indianapolis, by Joseph Henchman, January 5, 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
- 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
- Unemployment Insurance Taxes: Options for Program Design and Insolvent Trust Funds, by Joseph Henchman, 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
- Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane, by Joseph Henchman and Jason Sapia, August 31, 2011
- Texas Margin Tax Experiment Failing Due to Collection Shortfalls, Perceived Unfairness for Taxing Unprofitable and Small Businesses, and Confusing Rules, by Joseph Henchman, August 17, 2011
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, July 28, 2011
- California Becomes Seventh State to Adopt "Amazon" Tax on Out-of-State Online Sellers, by Joseph Henchman, July 1, 2011
- Minnesota Income Tax Increase Modification Could Encourage Tax Avoidance and Promote Poor Investment Decisions, by Joseph Henchman, William McBride and David S. Logan, June 29, 2011
- Ending the Nexus Guessing Game for Taxpayers: Lamtec Corp. v. Washington Department of Revenue, by Joseph Henchman, Dirk Gisebert and Laura Lieberman, June 16, 2011
- More States Abandon Film Tax Incentives as Programs’ Ineffectiveness Becomes More Apparent, by Joseph Henchman, June 2, 2011
- Louisiana Considers Adopting "Amazon" Tax on Out-of-State Online Sellers, by Joseph Henchman, May 26, 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
- Nevada May Consider New Business Taxes, by Joseph Henchman, May 18, 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
- Film Production Incentives: a Game California Shouldn't Play (Testimony Before California Legislature), by Mark Robyn, March 21, 2011
- Arizona Weighs Income Tax Reform, by Joseph Henchman, March 21, 2011
- Connecticut Governor Malloy Proposes Multifaceted Tax Plan, by Kailee Tkacz and Mark Robyn, March 14, 2011
- Michigan Gov. Snyder’s Budget Improves Competitiveness but Costs Individuals, by Alex Wood-Doughty and Kail Padgitt, March 9, 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
- 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
- Illinois Corporate Tax Hike Inches U.S. Closer to #1 Ranking Globally, by Scott A. Hodge, January 14, 2011
- Illinois Approves Sharp Income Tax Increase, Fourth-Highest Corporate Tax Rate, by Joseph Henchman and Kail Padgitt, January 13, 2011
- State Tax Changes During 2010, by Joseph Henchman, January 12, 2011
- Illinois Considers Sharp Income Tax Increase, Highest Corporate Tax Rate, by Joseph Henchman and Kail Padgitt, January 7, 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
- 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
- Supreme Court Considers Whether Sales Tax Exemptions Can Be Discriminatory Taxes, by Joseph Henchman, September 13, 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
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, July 26, 2010
- Nevada Panel Considering Tax Reform Options, Including New Business Taxes, by Joseph Henchman, July 13, 2010
- Estuardo Ardon vs. City of Los Angeles, by Edward M. Teyssier and Joseph Henchman, July 1, 2010
- Permitting Class Refund Actions Protects California Taxpayers Against Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Arushi Sharma, July 1, 2010
- Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County (FFW Enterprises v. Fairfax County and the Board of Supervisors of Fairfax County ), by Joseph Henchman and Arushi Sharma, June 3, 2010
- Rhode Island Officials Consider Income Tax Reform, by Joseph Henchman and Kail Padgitt, June 2, 2010
- States Vary in Distribution of Who Bears the Burden of Federal Income Taxes, by Scott A. Hodge, June 2, 2010
- Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County: FFW Enterprises v. Fairfax County and the Board of Supervisors of Fairfax County, by Patrick M. McSweeney and Joseph Henchman, June 1, 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
- Bag Taxes Disappointing in Debut, by Justin Higginbottom, May 12, 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
- Wishful Thinking About Tax Burdens in Ohio, by Mark Robyn and Rob Shrum, April 7, 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
- Illinois Should Respond to Recession by Broadening Tax Bases and Spending Frugally, Not by Raising the Personal Income Tax Rate, by Justin Higginbottom, March 11, 2010
- Georgia Should Refrain from Relying on Smokers to Fill Budget Hole, by Justin Higginbottom, March 10, 2010
- "Amazon Tax" Laws Signal Business Unfriendliness And Will Worsen Short-Term Budget Problems, by Joseph Henchman, March 8, 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
- Slideshow: Taxes, Competitiveness & the Idaho Business Climate, March 2, 2010
- Pennsylvania Governor Proposes Spending Boost, Broader Sales Tax, Heavier Business Taxes, by Joseph Henchman, February 25, 2010
- Georgia Should Respond to Recession with Tax Reform, Not Tax Gimmicks, by Justin Higginbottom, February 19, 2010
- Georgia Tobacco Tax Favors High-Income Counties, by Patrick Fleenor, February 18, 2010
- Florida’s Sales Tax Holiday and Film Tax Credit Proposals Will Not Deliver on Exaggerated Promises, by Mark Robyn, February 17, 2010
- Cities Pursue Discriminatory Taxation of Online Travel Services, by Joseph Henchman, February 3, 2010
- Handful of Proposals Would Push Colorado Away From the Proper Tax Base, by Mark Robyn, February 1, 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
- Oregon Referendum Could Reinstate Higher Income Tax Rates, by Joseph Henchman and Kail Padgitt, January 7, 2010
- Ohio's Poor Tax Climate at the Heart of the State's Economic and Fiscal Woes, by Scott A. Hodge, January 7, 2010
- Second Thoughts About Oklahoma’s Second Amendment Tax Holiday Proposal, by Mark Robyn, January 6, 2010
- Video: Pennsylvania Tax System to Blame for Job Losses, Out-Migration, by Scott A. Hodge, December 3, 2009
- Pennsylvania’s Tax System--Not Weak Economy--Responsible for Job Losses and Out-Migration, by Scott A. Hodge, December 2, 2009
- 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
- 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 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
- Finding Stable Ground: California Reform Commission Puts Tax Overhaul on Table, by Kiran Sheffrin and Micah Cohen, July 27, 2009
- North Carolina Budget “Compromise” Between House and Senate Combines the Worst of Both, July 24, 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 Joseph Henchman and Jack Mountjoy, 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
- Poor State Fiscal Policy: North Carolina Passes Tax Breaks to Attract Apple, June 3, 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 Mark Robyn and Joseph Henchman, 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
- 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 Adam Van Susteren and Joseph Henchman, 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 Edward M. Teyssier and Joseph Henchman, 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
- Urging North Carolina Courts to Hold Lottery Is a Tax -- Heatherly v. State, by Joseph Henchman, Chris Atkins and Kevin W. Benedict, September 8, 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
- 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
- Urging a Stop to South Dakota's Discriminatory Insurance Taxes -- Metropolitan Life Ins. Co. v. Kinsman, by Joseph Henchman, April 15, 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
- U.S. States Lead the World in High Corporate Taxes, by Scott A. Hodge, March 18, 2008
- Virginia Supreme Court Considers Taxpayer Protections in NVTA Tax Case, by Joseph Henchman, February 13, 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 Chris Atkins and Brian E. Bailey, September 21, 2007
- New Census Data Shows Where Property Taxes Hit Homeowners Hardest, by Gerald Prante, September 12, 2007
- Protecting Taxpayers From Discriminatory Taxes at the U.S. Supreme Court: CSX Transportation, Inc. v. State Board of Equalization of Georgia, by Brian E. Bailey and Chris Atkins, July 30, 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
- Asking the U.S. Supreme Court to Settle Tax Nexus Issue: FIA Card Services, N.A., fka MBNA America Bank, N.A., v. Tax Commissioner of the State of West Virginia, by Chris Atkins and Kyle O. Sollie, May 9, 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 Chris Atkins and Jonathan Williams, 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
- What West Virginia Needs to Do in Order to Compete in the 21st Century, by Curtis S. Dubay, December 11, 2006
- 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
- 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
- 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
- Michigan "Index Analysis": Elimination of Michigan SBT, by Chris Atkins and Curtis S. Dubay, May 23, 2005
- Cuno v. DaimlerChrysler: A Pyrrhic Victory for Economic Neutrality, by Chris Atkins, April 18, 2005
- An Analysis of Misleading Attacks on Colorado's Taxpayer Bill of Rights, by Chris Atkins, March 25, 2005
- Montana Corporate Tax Disclosure Lawsuit is Built on Shaky Foundations, by Chris Atkins, March 22, 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
- 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
- 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
- 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
- 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
- Project Note No. 28 Major State Taxes 1939 and 1950, December 31, 1951
- State Aid and Local Property Taxes, December 17, 1943