Research Areas
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 2012
- 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 April 2012
- 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 Buy 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
- Location Matters: A Comparative Analysis of State Tax Costs on Business. For the first time, the Tax Foundation and KPMG have created a measurement of the bottom-line tax liability a firm in seven different industries would face doing business in each of the fifty states.
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.
Select from the menu or click your state below
Most Popular Articles
State and Local Tax Burdens by State, 1977-Present
State and Local Tax Burdens Compared to Other U.S. States, 1977-Present
State Business Tax Climate Index Rankings by State
State Individual Income Tax Rates
Articles from the Tax Foundation
- Tax Policy Podcast: Joseph Henchman on Online Travel Taxes, May 24, 2012
- Joseph Henchman on Online Travel Taxes, May 24, 2012
- Tax Policy Podcast: ALEC's Jonathan Williams on "Rich States, Poor States", by Richard Morrison, May 18, 2012
- ALEC's Jonathan Williams on "Rich States, Poor States", May 18, 2012
- Scott Drenkard Discusses Maryland Income Tax Increases, May 16, 2012
- Maryland Assembly Debates Income Tax Increases, May 15, 2012
- Maryland Considers Proposal to Extend "Millionaires Tax" to $100,000 Income Level, by Scott Drenkard, May 15, 2012
- Gabriel Michael on Looming Tax Increases in Maryland, May 10, 2012
- Tax Policy Podcast: Pete Vegas on Washington State's Aggressive Tax Collectors, May 4, 2012
- NPR quotes Mark Robyn on state tax reform, May 3, 2012
- Tax Policy Podcast: Andrew Moylan on Taxpayer-Funded Broadband, April 27, 2012
- Andrew Moylan on Taxpayer-Funded Broadband Networks, April 26, 2012
- Alaska Film Incentives a Case Study in Poor Tax Policy , April 26, 2012
- Testimony on the Proper Role of Congress in State Taxation, by Joseph Henchman, April 25, 2012
- Orange County Register quotes Mark Robyn on state tax collections, April 24, 2012
- Tax Foundation Expert to Testify on State Tax Policy, April 24, 2012
- State Tax Collections Increase as Economic Recovery Advances, April 24, 2012
- State Tax Collections Rising in Post-Recession Recovery, by Alex Raut and Mark Robyn, April 24, 2012
- Prof. David Tuerck on State Tax Expenditures, April 12, 2012
- Sales Tax Rates in Major U.S. Cities, by Scott Drenkard, Alex Raut and Kevin Duncan, April 11, 2012
- State and Local Sales Tax Rates in Cities with Population above 200,000, As of April 1, 2012, April 11, 2012
- Scott Hodge Addresses Bush Center Tax Conference , April 9, 2012
- Graphic: How Long Americans Work to Pay All Federal, State and Local Taxes, by Type of Tax, 2012, April 2, 2012
- Map: Tax Freedom Day by State and Rank, 2012, April 2, 2012
- Tax Freedom Day by State, 2012, April 2, 2012
- Tax Freedom Day and Tax Burden, 1900-2012, April 2, 2012
- Lottery Tax Rates Vary Greatly By State, by Joseph Henchman, Alex Raut and Kevin Duncan, March 29, 2012
- Important Questions to Ask in Evaluating a Film Tax Incentive Program, by Joseph Henchman, March 22, 2012
- Boston Globe quotes Mark Robyn on tax state expenditures, March 20, 2012
- Tax Policy Podcast: Prof. John Garen on Kentucky's Blue Ribbon Reforms, March 16, 2012
- Prof. John Garen on the Kentucky Blue Ribbon Tax Reform Commission, March 15, 2012
- Birmingham News quotes Scott Drenkard on beer excise taxes, March 10, 2012
- Tax Policy Podcast: James Hohman on Tax Reform and the Michigan Recovery, March 2, 2012
- Location Matters U.S. Map, March 2, 2012
- James Hohman on Tax Reform and the Michigan Recovery, March 1, 2012
- Meals Taxes in Major U.S. Cities, March 1, 2012
- Meals Taxes in Major U.S. Cities, by Joseph Henchman, Alex Raut and Kevin Duncan, March 1, 2012
- Location Matters Summary Tables: New and Mature Firms, February 29, 2012
- Location Matters: Firm-Specific Tables, February 29, 2012
- Location Matters Results by State, February 29, 2012
- Location Matters, by TF Staff, February 29, 2012
- State-Local Sales Tax Collections, FY 2009, February 16, 2012
- State-Local Corporate Income Tax Collections, FY 2009, February 16, 2012
- State and Local Individual Income Tax Collections Per Capita, FY 2009, February 16, 2012
- Property Taxes on Owner-Occupied Housing as Percentage of Median Home Value, by State, Calendar Year 2010, February 16, 2012
- Inheritance Tax Rates and Exemptions, As of January 1, 2012, February 16, 2012
- Sales Tax Treatment of Groceries, Candy and Sodam as of January 1, 2012 , February 16, 2012
- Estate Tax Rates and Exemptions as of January 1, 2012 , February 16, 2012
- Recommendations for North Dakota’s Tax System, by Mark Robyn, February 16, 2012
- State Implicit Lottery Tax Revenue Per Capita, Fiscal Year 2010, February 16, 2012
- State and Local Cell Phone Tax Rates, as of July 1, 2010, February 16, 2012
- People per Household by State, 2009-2010, February 16, 2012
- State and Local Sales Tax Rates, As of January 1, 2012, February 16, 2012
- State Gasoline Tax Rates, as of January 1, 2012, February 16, 2012
- State Excise Tax Rates on Spirits, as of September 1, 2011, February 16, 2012
- State Table Wine Excise Tax Rates, as of January 1, 2012, February 16, 2012
- State Cigarette Excise Tax Rates, as of January 1, 2012, February 16, 2012
- State Beer Excise Tax Rates, as of Sept.1, 2011, February 16, 2012
- State General Sales Tax Collections Per Capita, Fiscal Year 2010, February 16, 2012
- Sources of State and Local Tax Revenue, Fiscal Year 2009, February 16, 2012
- State and Local Excise and Selective Sales Tax Collections Per Capita, Fiscal Year 2009, February 16, 2012
- Income Per Capita by State, Fiscal Year 2010, February 16, 2012
- State Tax Collections Per Capita, Fiscal Year 2010, February 16, 2012
- State Revenues Per Capita, Fiscal Year 2010, February 16, 2012
- State Individual Income Tax Collections Per Capita, Fiscal Year 2010, February 16, 2012
- State Corporate Income Tax Collections Per Capita, Fiscal Year 2010, February 16, 2012
- State Debt Per Capita, Fiscal Year 2010, February 16, 2012
- State and Local Property Tax Collections Per Capita by State, Fiscal Year 2009, February 16, 2012
- State Corporate Income Tax Rates, 2000-2012, February 16, 2012
- State Individual Income Tax Rates, 2000-2012, February 16, 2012
- Facts & Figures Handbook: How Does Your State Compare?, edited by Scott Drenkard, February 15, 2012
- Internet Taxation Trends and Options, by Joseph Henchman, February 11, 2012
- Tax Policy Podcast: Dee Hodges of the Maryland Taxpayers Association, by Richard Morrison, February 9, 2012
- Dee Hodges of the Maryland Taxpayers Association, February 9, 2012
- BusinessWeek quotes Mark Robyn on targeted tax incentives, February 7, 2012
- Tax Policy Podcast: Mark Robyn on State Tax Climates, February 3, 2012
- Mark Robyn on State Tax Climates, February 2, 2012
- Tangible Personal Property Tax Reform: Options to Foster Simplicity and Competitiveness in Florida’s Tax Code, by Scott Drenkard, February 1, 2012
- Map: State Business Tax Climate Index, 2012, January 25, 2012
- Major Components of the State Business Tax Climate Index, FY 2012, January 25, 2012
- State Business Tax Climate Index-- Unemployment Insurance Tax Index, 2011-2012, January 25, 2012
- State Business Tax Climate Index-- Corporate Tax Index, 2011-2012, January 25, 2012
- State Business Tax Climate Index-- Sales Tax Index, 2011-2012, January 25, 2012
- State Business Tax Climate Index--Individual Income Tax Index, 2011-2012, January 25, 2012
- State Business Tax Climate Index--Property Tax Index, 2011-2012, January 25, 2012
- State Business Tax Climate Index Rankings, 2011-2012, January 25, 2012
- 2012 State Business Tax Climate Index, by Mark Robyn, January 25, 2012
- Braum Katz of the South Carolina Policy Council on Gov. Haley's Proposed Tax Reforms, January 19, 2012
- Tax Policy Podcast: Maine Rep. Seth Berry on Tax Zappers, January 12, 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
- Adam Summers of the Reason Foundation on California's Big Tax Vote, December 15, 2011
- 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
- Kevin Kane on Tax Trends in Louisiana, November 23, 2011
- Paul Gessing on Tax Reform in the Land of Enchantment, November 17, 2011
- Penn Pfiffner on Prop. 103 and What Comes Next for Colorado, November 10, 2011
- Scott Drenkard on Candy and Soda Taxes, November 3, 2011
- Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy, by Scott Drenkard, October 31, 2011
- Joseph Henchman on the Crisis in Unemployment Insurance, October 20, 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
- Audrey Spalding on Reforming Business Tax Credits, October 13, 2011
- Testimony on Film Tax Incentives to the Oklahoma Task Force on State Tax Credits and Economic Incentives, by Joseph Henchman, October 12, 2011
- George Runner of the California Board of Equalization, September 29, 2011
- State and Local (Combined) General Sales Tax Rates as of July 1, 2011, September 22, 2011
- State Rep. Gary Knight on the Prospects for Tax Reform in Maine, September 15, 2011
- Dave Trabert on the Fight for Tax Reform in Kansas, September 1, 2011
- Number of Local Income Tax Jurisdictions by State, 2011, August 31, 2011
- Local Income Tax Collections as a Percent of State Personal Income, 2008, August 31, 2011
- Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane, by Joseph Henchman and Jason Sapia, August 31, 2011
- Local Income Tax Rates by Jurisdiction, 2011, 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
- Timothy Mathews of Chimicles and Tikellis on Ardon v. City of Los Angeles, August 11, 2011
- 2011 Sales Tax Holidays & Price Caps, August 8, 2011
- Mark Robyn on Sales Tax Holidays, July 28, 2011
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, July 28, 2011
- Dirk Giseburt of Davis Wright Tremaine LLP, July 14, 2011
- California Becomes Seventh State to Adopt "Amazon" Tax on Out-of-State Online Sellers, by Joseph Henchman, July 1, 2011
- Peter J. Nelson of the Center of the American Experience, June 30, 2011
- Motion Picture Association Attacks Tax Foundation Critique of Film Tax Subsidies, by Joseph Henchman, June 29, 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
- Joseph Vranich on California's Business Climate, June 23, 2011
- Fergus Hodgson of the Pelican Institute, June 17, 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
- Joseph Henchman on Film Tax Credits in the States, June 2, 2011
- Map: Top Marginal State Income Tax Rates, Tax Year 2011, June 2, 2011
- Map: State Debt Per Capita, Fiscal Year 2009, June 2, 2011
- More States Abandon Film Tax Incentives as Programs’ Ineffectiveness Becomes More Apparent, by Joseph Henchman, June 2, 2011
- Will Newton of the National Federation of Independent Business - Texas, May 26, 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
- Mitch Daniels Sets the Example, by Joseph Henchman, May 17, 2011
- New York, New Jersey Lead Nation in Property Tax Burden, by Nick Kasprak, May 17, 2011
- Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes Paid, 2005 - 2009 (five-year average), May 16, 2011
- Chris Atkins of the Indiana Office of Management and Budget, May 13, 2011
- Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Income, 2005 - 2009 (five-year average), May 12, 2011
- Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Home Value, 2005 - 2009 (five-year average), May 12, 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
- Kurt Wenner of Florida TaxWatch on Gov. Rick Scott's Tax Reform Proposals, April 28, 2011
- Ashley Denault of the Rhode Island Public Expenditure Council, April 14, 2011
- Census Bureau Releases 2010 State Tax Collection Data, by Mark Robyn, April 5, 2011
- William Schubart of the Vermont Blue Ribbon Tax Structure Commission, March 31, 2011
- Tax Freedom Day® Arrives on April 12, by Kail Padgitt, March 30, 2011
- Matthew Mitchell of the Mercatus Center on State Tax and Expenditure Limits, March 24, 2011
- Rising Gasoline Prices Benefit a Few States, by Alex Wood-Doughty, Sarah Hyon and Kail Padgitt, March 22, 2011
- Arizona Weighs Income Tax Reform, by Joseph Henchman, March 21, 2011
- Film Production Incentives: a Game California Shouldn't Play (Testimony Before California Legislature), by Mark Robyn, 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
- Maurice Thompson of the 1851 Center for Constitutional Law, March 3, 2011
- Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Home Value, 2007 - 2009 (three-year average), March 2, 2011
- Property Taxes on Owner-Occupied Housing, by County, Ranked by Taxes As a Percentage of Household Income, 2007 - 2009 (3-year average), March 2, 2011
- Property Taxes on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid, 2007 - 2009 (3-year average), March 2, 2011
- State and Local Debt Per Capita, Fiscal Year 2008, February 25, 2011
- State and Local Individual Income Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
- State and Local General Sales Tax Collections Per Capita, Fiscal Year 2008, February 25, 2011
- State and Local Revenues Per Capita, Fiscal Year 2008, February 25, 2011
- Mark Robyn of the Tax Foundation on State-Local Tax Burdens, February 24, 2011
- Map: State-Local Tax Burdens and Ranks by State, 2009, February 23, 2011
- State-Local Tax Burdens Fall in 2009 as Tax Revenues Shrink Faster than Income, by Mark Robyn and Gerald Prante, February 23, 2011
- State and Local Tax Burdens: All States, One Year, 1977 - 2009, February 23, 2011
- State and Local Tax Burdens: All Years, One State, 1977-2009, February 23, 2011
- States Target Cell Phones for Stealth, Burdensome Taxes, by Joseph Henchman, February 18, 2011
- Nick Kasprak of the Tax Foundation on New Online Tools, February 10, 2011
- New Online Tools for Taxpayers , February 7, 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
- Joseph Henchman of the Tax Foundation on 2010 State Tax Changes, January 27, 2011
- Prof. Christine Ries of the Georgia Council on Tax Reform and Fairness, January 19, 2011
- Illinois Corporate Tax Hike Inches U.S. Closer to #1 Ranking Globally, by Scott A. Hodge, January 14, 2011
- National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2011, January 14, 2011
- Tom Johnson of the Taxpayers' Federation of Illinois: Tax Hikes in the Land of Lincoln, January 13, 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
- Kail Padgitt of the Tax Foundation: The 2011 State Business Tax Climate Index, November 22, 2010
- How Would Expiration of Bush-Era Tax Cuts Affect State and Local Budgets?, by Mark Robyn, November 22, 2010
- New York Court Sends "Amazon Tax" Case Back for More Information , November 4, 2010
- Washington Voters to Consider High-Earner Income Tax, by Joseph Henchman, October 26, 2010
- Property Taxes on Owner-Occupied Housing, by County, 2005 - 2009, Ranked by Property Taxes Paid, September 28, 2010
- Property Taxes on Owner-Occupied Housing by State, 2004 - 2009, September 28, 2010
- Property Taxes on Owner-Occupied Housing by County, 2005 - 2009, Ranked by Taxes as Percentage of Home Value (One year averages), September 28, 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
- Kail Padgitt of the Tax Foundation: Sales Taxes, Property Taxes & Tax Revenue Sources, September 15, 2010
- Supreme Court Considers Whether Sales Tax Exemptions Can Be Discriminatory Taxes, by Joseph Henchman, September 13, 2010
- Kristina Rasmussen of the Illinois Policy Institute: Impact of State & Federal Tax Hikes, September 1, 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
- New York Taxpayer Rights Advocate Jack Trachtenberg: Improving the Tax Department, August 18, 2010
- Mark Robyn of the Tax Foundation: Why Sales Tax Holidays Are Poor Tax Policy, August 4, 2010
- Geoffrey Lawrence of the Nevada Policy Research Institute: Tax Reform in the Silver State, July 28, 2010
- Sales Tax Holidays Distort Consumer, Business Decisions, Provide Little Relief to Taxpayers, July 27, 2010
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, July 26, 2010
- New cell phone taxes state, by Ryan Forster, July 16, 2010
- Nevada Panel Considering Tax Reform Options, Including New Business Taxes, by Joseph Henchman, July 13, 2010
- State Jock Taxes: Is LeBron Better Off in Miami?, by Aaron Merchak, July 8, 2010
- Letter to Virginia Attorney General Cuccinelli Regarding His Office's Position in the FFW Property Tax Case, by Joseph Henchman, July 1, 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
- Rhode Island Gov. Donald Carcieri: Tax Reform in the Ocean State, June 23, 2010
- Map: State Severance Tax Revenue, Fiscal Year 2009, June 14, 2010
- Map: State Gasoline Tax Rates, As of January 2010, June 7, 2010
- Remarks to the Pennsylvania Senate Economy, Business, and Jobs Caucus, by Joseph Henchman, June 7, 2010
- Replies to Questions from Rep. Steve Cohen on State Taxation and Congressional Power, by Joseph Henchman, June 4, 2010
- Tax Foundation Legal Brief: Metrorail Expansion Taxes Are Unconstitutional, June 3, 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
- Josh Barro of the Manhattan Institute: Property Tax Reform in New Jersey, 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
- Mortgage Interest Deduction Benefits California, Maryland Taxpayers Most, May 25, 2010
- Tax Savings from Mortgage Interest Deduction Vary Significantly from State to State, by Patrick Fleenor, May 25, 2010
- Southern States Have Highest Percentages of "Nonpayers", May 24, 2010
- States Vary Widely in Number of Tax Filers with No Income Tax Liability, by Scott A. Hodge, May 24, 2010
- New Report Outlines State-By-State Tax Savings from Child Tax Credit, May 20, 2010
- Arizona Law Prof. John Swain: The Role of Congress in Developing Apportionment Standards, May 19, 2010
- Dow Jones Highlights Tax Foundation Report on State Revenue Changes, May 17, 2010
- Report: Forty-Five States Collected Less Revenue in 2009 than in 2008, May 13, 2010
- State Revenue Changes from 2008 to 2009, by Kail Padgitt, May 13, 2010
- Bag Taxes Are Bad Tax Policy, Fall Short of Claimed Environmental Benefits, May 12, 2010
- Bag Taxes Disappointing in Debut, by Justin Higginbottom, May 12, 2010
- Dr. Joseph Haslag of the Show-Me Institute: Tax Reform in Missouri, May 5, 2010
- Michigan should stop red-carpet tax treatment of film industry, by Natasha Altamirano, May 4, 2010
- Tax Foundation Outlines State Property Reassessment Schedules, April 29, 2010
- State Provisions for Property Reassessment, by Justin Higginbottom, April 29, 2010
- Joseph Henchman of the Tax Foundation: The Role of Congress in State Taxation, April 28, 2010
- Jonathan Williams of ALEC: Rich States, Poor States, April 21, 2010
- Map: Film Tax Credits by State, 1992 - Present (April 2010), April 20, 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
- Dr. Michael Makowsky of Towson University: Budget Gaps and Traffic Citations , April 14, 2010
- Fact: N.J. is a highly taxed state, by Justin Higginbottom, April 9, 2010
- Wishful Thinking About Tax Burdens in Ohio, by Mark Robyn and Rob Shrum, April 7, 2010
- High cigarette taxes stoke bootlegging, violence, by Patrick Fleenor, April 6, 2010
- State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2010, April 1, 2010
- State General Sales and Use Tax Rates , March 29, 2010
- State and Local General and Selective Sales Tax Collections Per Capita, Fiscal Year 2007 , March 29, 2010
- State and Local Corporate Income Tax Collections Per Capita, Fiscal Year 2007, March 29, 2010
- Testimony to the Maryland House Ways & Means Committee: Maryland's Tax Rates Dismiss Regional Tax Competition, by Rob Shrum, March 25, 2010
- How Does Your State Compare? Tax Foundation Releases 2010 Facts & Figures Handbook, March 25, 2010
- Tax Foundation Submits Written Testimony on Reducing Maryland Sales Tax, March 25, 2010
- State Lottery Sales Per Capita, Fiscal Year 2008, March 25, 2010
- Lottery Revenue as a Percentage of Own-Source Revenue by State, Fiscal Year 2008, March 25, 2010
- Implicit Tax Rates on State Lottery Sales by State, Fiscal Year 2008, March 25, 2010
- Balancing State Budgets the Smart Way, by Joseph Henchman, March 24, 2010
- Jim MacDougald of the Free Enterprise Nation: Spending, Debt & Taxes, March 24, 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
- Attorney Edward Teyssier: Taxes vs. Fees in California, March 17, 2010
- Illinois Income Tax Increase Would Hurt Best Feature of State Tax System, March 11, 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
- Smoke and Mirrors on the Tobacco Tax Hike, by Patrick Fleenor, March 10, 2010
- Georgia Should Refrain from Relying on Smokers to Fill Budget Hole, by Justin Higginbottom, March 10, 2010
- Idaho Rep. Marv Hagedorn: Personal and Corporate Income Tax Cuts, March 10, 2010
- "Amazon Tax" Laws Signal Business Unfriendliness And Will Worsen Short-Term Budget Problems, by Joseph Henchman, March 8, 2010
- Tax Foundation Testifies on Maryland Tax Bills, March 4, 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
- Matt Mayer of the Buckeye Institute: State of the State, March 3, 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
- Report: Recession Offers Georgia Opportunity for Tax Reform, February 19, 2010
- Georgia Should Respond to Recession with Tax Reform, Not Tax Gimmicks, by Justin Higginbottom, February 19, 2010
- High-Income Counties Benefit Most from Georgia Tobacco Tax, Study Shows, February 18, 2010
- Georgia Tobacco Tax Favors High-Income Counties, by Patrick Fleenor, February 18, 2010
- Florida Sales Tax Holiday, Film Tax Credit Plans Won't Deliver on Promises, February 17, 2010
- Florida’s Sales Tax Holiday and Film Tax Credit Proposals Will Not Deliver on Exaggerated Promises, by Mark Robyn, February 17, 2010
- Joe Henchman of the Tax Foundation: Discriminatory Taxes on Online Travel Companies, February 17, 2010
- Comments at the Tax Analysts Panel on State Taxes on Internet Sales, by Joseph Henchman, February 5, 2010
- Tax Foundation Submits Statement Supporting Business Tax Simplification, February 4, 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
- Study: Colorado Tax Proposals Push State Away from Proper Tax Base, February 1, 2010
- Oregon Vote Shows Willingness to Tax High-Income Earners, Corporations, January 27, 2010
- Joe Kristan on Film Tax Credits in Iowa, January 20, 2010
- Study: Film Tax Credits, Production Incentives Fail to Spur Economic Growth, January 14, 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
- Repeal of Oregon Tax Increases Would Improve State Business 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
- Bush Tax Cuts, AMT Lead Tax Foundation List of Decade's Top Tax Stories, December 31, 2009
- Top 10 Tax Stories of the Decade, by TF Staff, December 30, 2009
- Study: States Turn to Targeted Tax Hikes, One-Time Gimmicks for Budgets, December 21, 2009
- Argus Leader Quotes Tax Foundation Staff Economist Kail Padgitt on Local Option Sales Taxes, December 20, 2009
- Tax Foundation State Policy Analyst Justin Higginbottom Pens Op-Ed on Proposed Tuition Tax for Pittsburgh Business Times, December 18, 2009
- Instead of fair share, tuition tax more like extortion, by Justin Higginbottom, December 18, 2009
- Justin Higginbottom of the Tax Foundation: Health Care Provider Taxes, December 16, 2009
- Missouri Sen. Jason Crowell: Tax Credits, December 9, 2009
- Health Providers, Hospitals Tax Targets for States Seeking Federal Match, December 9, 2009
- Vermont Income Tax Proposals Would Enable Elimination of Sales Tax, by William Ahern, December 3, 2009
- Video: Pennsylvania Tax System to Blame for Job Losses, Out-Migration, by Scott A. Hodge, December 3, 2009
- National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2009, December 2, 2009
- Pennsylvania’s Tax System--Not Weak Economy--Responsible for Job Losses and Out-Migration, by Scott A. Hodge, December 2, 2009
- Letter to Governor Culver of Iowa Regarding the Iowa Tax Credit Review Panel, by Joseph Henchman, November 24, 2009
- Map: Top State Income Tax Rates, November 23, 2009
- Susan Urahn of the Pew Center on the States: States in Fiscal Peril, November 18, 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
- Map: Top Effective Marginal Tax Rates Under House Health Care Plan, November 16, 2009
- Jeff Reed of McDermott Will & Emery: Amazon Taxes in New York, November 11, 2009
- Orange Grove: Cities overreach on hotel fees, by Joseph Henchman, November 10, 2009
- Remarks to the Tax Analysts Conference on the State Fiscal Crisis, by Joseph Henchman, October 30, 2009
- New Report Highlights State and Local Government Spending Priorities, October 29, 2009
- Where Do State and Local Governments Concentrate Their Spending?, by Gerald Prante, October 29, 2009
- Josh Culling of NTU: 2009 State Ballot Guide, October 28, 2009
- New Jersey and New York Counties Rank Highest in Property Tax, Louisiana Parishes Lowest, by Gerald Prante, October 28, 2009
- New Census Data: From 2006 to 2008, NY, NJ Counties Rank Highest in Property Taxes on Homeowners, October 28, 2009
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid, 2006-2008 (3-Year Average), , October 28, 2009
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes as a Percentage of Home Value, 2006-2008 (3-Year Average), October 28, 2009
- Taxes, Competitiveness and the New Hampshire Business Climate (Testimony before the New Hampshire Legislature), by Scott A. Hodge, October 21, 2009
- NJ Senate Republican Leader Tom Kean: Tax Reform in the Garden State, October 21, 2009
- Map: Sales Tax Average Rates, October 19, 2009
- Tax Foundation Releases Updated Combined State and Local Sales Tax Rates, October 16, 2009
- Updated State and Local Option Sales Tax, by Kail Padgitt, October 16, 2009
- Matt Mayer of the Buckeye Institute: Income Tax Cuts "Freeze" in Ohio, October 14, 2009
- New Report Compares State and Local Government Tax Revenue Sources, October 9, 2009
- Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
- State Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
- Local Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
- Gerald Prante of the Tax Foundation: Property Taxes, September 30, 2009
- Map: Property Taxes on Owner-Occupied Housing by State, September 28, 2009
- Which States Are Best for Business? 2010 State Business Tax Climate Index, September 22, 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
- State and Local Government Employees and Pay - Firefighters, 2007, September 21, 2009
- State and Local Government Employees and Pay - Fire Total, 2007 , September 21, 2009
- Full-Time Equivalent State and Local Government Employees per 10,000 Residents, by Function , September 21, 2009
- State and Local Government Employees and Pay - Hospitals, 2007, September 21, 2009
- State and Local Government Employees and Pay - Health, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Public Welfare, 2007 , September 21, 2009
- Government Employees and Pay - Total Higher Education, 2007 , September 21, 2009
- Government Employees and Pay - All Other Higher Education, 2007 , September 21, 2009
- Government Employees and Pay - Higher Education Instructional Employees, 2007 , September 21, 2009
- Government Employees and Pay - Education Total, 2007 , September 21, 2009
- Government Employees and Pay - Other Education, 2007 , September 21, 2009
- Government Employees and Pay - Total Elementary and Secondary Education, 2007 , September 21, 2009
- Government Employees and Pay - All Other Elementary and Secondary Education, 2007 , September 21, 2009
- Government Employees and Pay - Elementary and Secondary Education Instructional Employees, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Other Fire Employees, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Other Police Employees, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Police Total, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Police Officers, 2007 , September 21, 2009
- Full Time Equivalent (FTE) Employees of State and Local Governments, by Selected Function, 2007 , September 21, 2009
- Percent of Total State and Local Government Full-Time Equivalent Employment by Function , September 21, 2009
- State and Local Government Employees and Pay by Government Function , September 21, 2009
- State and Local Government Employees and Pay - Corrections, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Highways, 2007 , September 21, 2009
- Total Wages and Salaries of Employees in State and Local Government, Federal Government, Military, and Private Sectors - Percent of Total Wages and Salaries, 2007 , September 21, 2009
- Total Non-Wage Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors - Percentage of Total Non-Wage Compensation, 2007 , September 21, 2009
- Total Non-Wage Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Total Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors - Percentage of Total Compensation, 2007 , September 21, 2009
- Total Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Employment in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Employment in State and Local Government, Federal Government, Military, and Private Sectors - Percentage of Total Employment, 2007 , September 21, 2009
- Average Wages and Salaries of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Average Total Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007, September 21, 2009
- Percent Change in Average Total Compensation in State and Local Government, Federal Government, Military, and Private Sectors from 2001 to 2007 , September 21, 2009
- Average Total Compensation in State and Local Government, Federal Government, Military, and Private Sectors, 2001 and 2007 , September 21, 2009
- Average Non-Wage Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Total Wages and Salaries of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Benefits Paid as Percent of State and Local Government Direct Expenditure, FY 2005-2006 , September 21, 2009
- State Government Employee Retirement Systems - Benefits Paid as Percent of State Government Direct Expenditure, FY 2005-2006 , September 21, 2009
- Local Government Employee Retirement Systems - Benefits Paid as Percent of Local Government Direct Expenditure, FY 2005-2006 , September 21, 2009
- State and Local Government Employee Retirement Systems - Benefits per Beneficiary, FY 2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Percent of Investment Portfolio, FY2006-2007, September 21, 2009
- State Government Employee Retirement Systems - Percent of Investment Portfolio, FY2006-2007, September 21, 2009
- Local Government Employee Retirement Systems - Percent of Investment Portfolio, FY2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Investment Portfolio, FY2006-2007, September 21, 2009
- State Government Employee Retirement Systems - Investment Portfolio, FY2006-2007, September 21, 2009
- Local Government Employee Retirement Systems - Investment Portfolio, FY2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Employer Contributions Per Dollar of Employee Contributions, FY 2006-2007, September 21, 2009
- State Government Employee Retirement Systems - Employer Contributions Per Dollar of Employee Contributions, FY 2006-2007 , September 21, 2009
- Local Government Employee Retirement Systems - Employer Contributions Per Dollar of Employee Contributions, FY 2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Members and Beneficiaries, FY 2006-2007 , September 21, 2009
- State Government Employee Retirement Systems - Receipts by Source, FY 2006-2007, September 21, 2009
- Local Government Employee Retirement Systems - Receipts by Source, FY 2006-2007, September 21, 2009
- State and Local Government Employee Retirement Systems - Receipts by Source, FY 2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Expenditures, FY 2006-2007 , September 21, 2009
- Local-Level Government Employee Retirement Systems - Expenditures, FY 2006-2007 , September 21, 2009
- State-Level Government Employee Retirement Systems - Expenditures, FY 06-07 , September 21, 2009
- Population Per Governmental Unit by Type , September 21, 2009
- Governmental Units by Type, September 21, 2009
- Fergus Cullen of the Yankee Institute for Public Policy: Connecticut Budget, September 16, 2009
- "Amazon Tax" Unconstitutional and Unwise, by Joseph Henchman and Justin Burrows, September 15, 2009
- Mark Robyn of the Tax Foundation: Sales Tax Holidays, August 26, 2009
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, August 26, 2009
- Interview with Governing Magazine on Tax Cuts, by Joseph Henchman, August 19, 2009
- California Court Calls a Tax a Tax, Agreeing with Tax Foundation Amicus Brief , August 19, 2009
- Second Amendment holiday misses target, by Micah Cohen, August 9, 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
- Chicago Tribune Interviews Director of Policy and Communications Bill Ahern on Complicated Sales Tax Exemptions, August 2, 2009
- Solving California's budget problems, by Micah Cohen and Kiran Sheffrin, July 30, 2009
- Tax Foundation Summer Fellows Micah Cohen and Kiran Sheffrin Pen Op-Ed on California Tax Reform for San Diego Union-Tribune, July 30, 2009
- Pittsburgh Tribune-Review Reporter Interviews Director of Policy and Communications Bill Ahern on Pennsylvania’s Tax Burden, July 29, 2009
- Tax Foundation Featured in BARRON’S Cover Story on California Budget, July 27, 2009
- Finding Stable Ground: California Reform Commission Puts Tax Overhaul on Table, by Kiran Sheffrin and Micah Cohen, July 27, 2009
- Wall Street Journal Editorial Highlights State Business Tax Climate Index Information on New Jersey, July 25, 2009
- North Carolina Budget “Compromise” Between House and Senate Combines the Worst of Both, July 24, 2009
- North Carolina Budget “Compromise” Between House and Senate Combines the Worst of Both, July 24, 2009
- Raleigh News & Observer Reporters Interview Joseph Henchman on North Carolina Budget Compromise, July 22, 2009
- ABCNews.com Article Highlights Tax Foundation Report on Health Care Surtax, July 20, 2009
- Matt Brouillette of the Commonwealth Foundation: Budget Battle in Pennsylvania, July 20, 2009
- New York Post Features Tax Foundation Data on Health Care Surtax in Cover Story, July 16, 2009
- Providence Journal Quotes Tax Foundation Manager of Media Relations Natasha Altamirano on Cross-Border Shopping, July 15, 2009
- Maine Rep. John Piotti: Tax Reform in the Pine Tree State, July 15, 2009
- Game Misconduct: St. Louis Widens Jock Tax, by Kiran Sheffrin, July 14, 2009
- Tax Foundation Intern Kiran Sheffrin Pens Boston Herald Op-Ed on “Jock Tax” Targeting Major League Baseball All Stars, July 14, 2009
- States Begin New Fiscal Year Following Many Tax Changes, July 13, 2009
- Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
- Baltimore Sun Editorial Board Highlights Tax Foundation Data on State and Local Tax Burdens, July 10, 2009
- Portland Business Journal Cites Tax Foundation Fiscal Fact Criticizing Oregon’s Recent Slew of Tax Hikes, July 9, 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
- Wind Power: Good Enough Not to Need Subsidies, by Joseph Henchman, July 1, 2009
- Higher cigarette taxes: unhealthy and unfair, by Patrick Fleenor, June 29, 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
- Poor State Fiscal Policy: North Carolina Passes Tax Breaks to Attract Apple, June 3, 2009
- Jamie Story of the Grassroot Institute of Hawaii: Tax Hikes in the Aloha State, June 3, 2009
- Indiana Supreme Court Votes to Avoid Education Finance Litigation Mess, June 2, 2009
- Joseph Henchman of the Tax Foundation: Corzine, Christie and Lonegan Tax Proposals, May 27, 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
- Ron Snell of the National Conference of State Legislatures: Addressing State Budget Shortfalls, May 6, 2009
- Remarks to the Shaftesbury Society Luncheon hosted by the John Locke Foundation, Raleigh, North Carolina, by Joseph Henchman, May 5, 2009
- Jonathan Williams of the American Legislative Exchange Council: Rich States, Poor States, April 29, 2009
- Joseph Coletti of the John Locke Foundation: Tax Reform in North Carolina, April 22, 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
- Kristina Rasmussen of the Illinois Policy Institute: Gov. Quinn's Tax Increase Proposal, April 1, 2009
- The Effect of the Federal Cigarette Tax Increase on State Revenue, by Patrick Fleenor, April 1, 2009
- Rhode Island’s “Business-Friendliness” Ranking Would Improve Dramatically Under Governor’s Plan, March 27, 2009
- States Use Gentle Hand in Taxing Timberland, by Travis Greaves, March 25, 2009
- Illinois’s “Business-Friendliness” Ranking Would Decline Sharply Under Governor’s Plan, March 18, 2009
- David Harsanyi of the Denver Post: The Politics of Taxes and Fiscal Policy in Colorado, March 18, 2009
- Testimony before Maryland Legislature on Tax Increase Supermajority Requirements, by Joseph Henchman, March 5, 2009
- Video: Joseph Henchman on Punitive Taxes on Unpopular Groups (CNN), March 4, 2009
- Wisconsin Congressman Urges Tax, Monetary and Entitlement Policy Reform, March 4, 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
- Peter Nelson of the Center of the American Experiment: Budget and Tax Reform in Minnesota, February 11, 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
- State General Sales Tax Collections Per Capita, Fiscal Year 2007* , February 5, 2009
- State Spending Per Capita, Fiscal Year 2007 , February 5, 2009
- Joseph Henchman of the Tax Foundation: State Budget Shortfalls Present Opportunities for Tax Reform, February 4, 2009
- Letter to the Oklahoma Tax Commission on Cigarette Taxes, by Joseph Henchman and Mark Robyn, January 27, 2009
- Map: State Cigarette Tax Rates, 2009, January 27, 2009
- New York Governor David Paterson’s Tax and Fee Proposals a Mixed Bag, by Josh Barro, January 22, 2009
- Arkansas Times Discusses Film Tax Credits, Uses Staff Economist Josh Barro’s Testimony before Legislature, January 12, 2009
- CBPP Report Confuses Two Issues; Ignores Budget Reform Opportunity, by Joseph Henchman, January 8, 2009
- New Census Data on Property Taxes on Homeowners, by Gerald Prante and Mark Robyn, December 12, 2008
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid*, 2005-2007 (3-Year Average), December 12, 2008
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes as a Percentage of Home Value*, 2005-2007 (3-Year Average), December 12, 2008
- Give police a break: Leave the cigarette tax alone, by Patrick Fleenor, December 11, 2008
- Map: Combined State and Local Sales Tax Rates, 2008, November 30, 2008
- Map: State Excise Tax Rates on Beer, 2008, November 30, 2008
- U.S. News and World Report Uses Tax Freedom Day Data in Article on Low-Tax Places to Retire, November 25, 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
- Josh Culling of the National Taxpayers Union on Election Day Results of Tax-Related Ballot Initiatives, November 19, 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
- State Business Tax Climate Index Tour, Part III: Christopher Summers of the Maryland Public Policy Institute, November 6, 2008
- State Business Tax Climate Index Tour, Part II: Bill Felkner of the Ocean State Policy Research Institute (Rhode Island), November 5, 2008
- State Business Tax Climate Index Tour, Part I: Gregg Edwards of the Center for Policy Research of New Jersey, November 4, 2008
- Pros and Cons of the Maryland Slots Proposal, from a Tax Policy Perspective, by Alicia Hansen and Gerald Prante, November 3, 2008
- Voters Will Consider Tax-Related Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
- State Estate and Gift Tax Collections, by State and Per Capita, Fiscal Year 2007 , October 31, 2008
- Transit Agencies in Bind Due to SILO Deals and AIG Collapse, by Joseph Henchman, October 30, 2008
- Staff Economist Josh Barro on the 2009 State Business Tax Climate Index, October 22, 2008
- North Dakota's Measure 2: How Would Rate Cuts Affect the Peace Garden State's Competitiveness?, by Joseph Henchman, October 17, 2008
- Wall Street Journal Developments Blog Highlights the 2009 State Business Tax Climate Index, October 8, 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
- Video: Joseph Henchman on Sales Tax Holidays (Fox Business News), August 20, 2008
- Tax Study Commission Can Improve Business Cimate, by Joseph Henchman, August 19, 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
- The Wall Street Journal on Cigarette Taxes, August 11, 2008
- CBPP Critique of State and Local Burden Methodology Is Baseless and Hypocritical, by TF Staff, August 8, 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
- Summary of Federal Individual Income Tax Data by State, 2006 , August 1, 2008
- State and Local General Sales and Gross Receipts Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- Economic Growth Requires Bold Steps: Mississippi Should Consider Tax Reform Recommendations, by Joseph Henchman, July 18, 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
- Double Taxation of Hospital Services Pushes Patient Bills Up, by Joseph Henchman, July 1, 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
- Arizona's Special Interest Laundry List, by Josh Barro and Joseph Henchman, June 24, 2008
- The Wall Street Journal on Property Taxes, June 11, 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
- State Government General Revenue* by Source, Fiscal Year 2006 , June 4, 2008
- State and Local Spending Per Capita and Per Household, Fiscal Year 2006 , June 4, 2008
- Local Government General Revenue by Source, Fiscal Year 2006 , June 3, 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
- A Modest Proposal for Raising Education Revenue in Arkansas Without a Lottery, by Alicia Hansen, March 11, 2008
- CNN Money on Deductions, Credits and Exemptions, March 2, 2008
- Supreme Court Backs Railroad, Throws Out Tax Assessment, by Joseph Henchman, March 1, 2008
- Virginia Supreme Court Rules that Giving Power to Tax to an Unelected Body is Unconstitutional, February 29, 2008
- Links to State Individual Income Tax Forms, February 15, 2008
- Virginia Supreme Court Considers Taxpayer Protections in NVTA Tax Case, by Joseph Henchman, February 13, 2008
- State Revenues by Source, 1902-2005, February 3, 2008
- States Target Cell Phones for a Stealth, Burdensome Tax, by Joseph Henchman, January 18, 2008
- State Property Tax Debates Heating Up, by Tonya Barr, January 1, 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
- Corporate Tax Burden by Metropolitan Statistical Area (MSA), 2005 , October 24, 2007
- Corporate Income Taxes Paid by Congressional District, October 24, 2007
- Federal Taxes Paid vs. Federal Spending Received by State, 1981-2005, October 19, 2007
- Paying at the Pump: Gasoline Taxes in America, by Jonathan Williams, October 16, 2007
- Federal Spending Received Per Dollar of Taxes Paid by State, 2005, October 9, 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
- K-12 Spending More Reliant on Federal Government Since No Child Left Behind Act, by Gerald Prante, July 30, 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
- Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending, by Chris Atkins, July 26, 2007
- Itemization Rates by State, 2005, July 24, 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
- General Sales Tax Collections by State, Fiscal Year 2006, June 28, 2007
- Toll Revenue vs. Motor Fuel Taxes by State, 2005, June 11, 2007
- State Motor Fuel Tax Collections by State, 2006, June 7, 2007
- Change in Per Capita State and Local Property Taxes from 2000 to 2005, May 15, 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
- William Fox on the Merits of State Sales Taxes and Local Property Taxes, April 5, 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
- Federal Tax Burden by U.S. Congressional District, 2004, March 22, 2007
- Federal Tax Burden by County, 2004, March 22, 2007
- Federal Tax Burden by Major City Area (MSA), 2004, March 22, 2007
- A Golden Opportunity for Tax Reform, by Chris Atkins and Jonathan Williams, February 28, 2007
- Tax Reform Can Boost Kansas' Tax Climate, by Chris Atkins and Jonathan Williams, February 21, 2007
- Corporate Tax Reform Will Enhance Kansas Competitiveness, by Chris Atkins and Jonathan Williams, February 21, 2007
- Arthur Rosen on the Commerce Clause, Nexus, and State Taxation of Business, February 13, 2007
- Phone Company Sends Text Message: Remit Payment for Service and Taxes, by Curtis S. Dubay and William Ahern, February 13, 2007
- Tax Holiday or Permanent Tax Relief?, by Jonathan Williams, February 2, 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
- John Mikesell on the Reemergence of Gross Receipts Taxes, January 16, 2007
- Gerald Prante on Soaring Property Tax Collections, December 19, 2006
- 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
- Holiday Season"Tax Holidays" No Break for Taxpayers, by Jonathan Williams, November 22, 2006
- California's Prop. 87 Fails Economics 101, by Jonathan Williams, November 3, 2006
- California Cigarette Tax Proposal Would Hurt State's Poorest, by Andrew Chamberlain and Patrick Fleenor, October 28, 2006
- Tax Foundation Economists on the 2007 State Business Tax Climate Index, October 24, 2006
- Public Education Revenue by State and Source, Fiscal Year 2004, October 20, 2006
- Crime, Terror Benefit from Prop. 203 Cigarette Tax Hike in Arizona, by Patrick Fleenor, October 16, 2006
- Public Education Revenue by County and Source, Fiscal Year 2004, October 16, 2006
- Smugglers and Thieves Await Passage of California's Prop. 86 Cigarette Tax Hike, by Patrick Fleenor, October 12, 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 \'holiday\' more hoopla than helpful, by Jonathan Williams, August 23, 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
- Tyranny of California's Nonpayers, by Scott A. Hodge, June 6, 2006
- Reforming Property Taxes in the Lone Star State, by Jonathan Williams and Chris Atkins, May 11, 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
- Revenue Neutrality: Taxing Peter to Give Tax Cuts to Paul?, by Chris Atkins, June 21, 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
- 2005 State Finance Report, by TF Staff, March 1, 2005
- Dates of Adoption of Major State Taxes, January 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 Tax Collections and Distribution by Source, FY2002, December 31, 2002
- State Tax Revenue Growth Compared to Income Growth by State, 1992-2002, December 21, 2002
- 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
- Links to Other Tax Policy Resources, December 31, 1969