The Tax Foundation - Tax Research Areas

Research Areas

All States

Articles from the Tax Foundation

Susan Urahn of the Pew Center on the States: States in Fiscal Peril, November 18, 2009
Tax Foundation President Scott Hodge Discusses State Health Care Tax Increases on Cavuto, by Natasha Altamirano, November 16, 2009
Tax Analysts Highlights Remarks of Tax Foundation Tax Counsel and Director of State Projects Joseph Henchman, November 2, 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
How Much Do States Spend on Education, Public Welfare, and Hospitals?, by TF Staff, October 29, 2009
Bloomberg Reports on Tax Foundation Property Tax Data, 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
Historical State and Local Revenue Sources, by Mark Robyn, October 28, 2009
New Census Data: From 2006 to 2008, NY and NJ Counties Rank Highest in Property Taxes on Homeowners, by TF Staff, October 28, 2009
New York Times Interviews Tax Foundation Senior Economist Gerald Prante on Property Taxes, 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
Associated Press Interviews Tax Foundation Director of State Projects Joseph Henchman About State Budgets, October 15, 2009
New Report from Rockefeller Institute Paints Bleak State Revenue Picture with 2nd Quarter Data, by William Ahern, October 15, 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
Map: State Business Tax Climate Index, October 5, 2009
Monday Map: State Business Tax Climate Index, by Joseph Henchman, October 5, 2009
State and Local Property Tax Collections Per Capita by State, Fiscal Year 2007, October 4, 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
States Running Up Borrowing, by Joseph Henchman, September 30, 2009
Map: Property Taxes on Owner-Occupied Housing by State, September 28, 2009
Iowa Governor Wants a Review of All Tax Credits, by Mark Robyn, September 28, 2009
Monday Map: Property Taxes on Owner-Occupied Housing, By State, by Joseph Henchman, September 28, 2009
Major Components of the State Business Tax Climate Index, FY 2010 , September 22, 2009
Which States Are Best for Business? 2010 State Business Tax Climate Index, September 22, 2009
State Business Tax Climate Index-- Unemployment Insurance Tax Index, 2010, September 22, 2009
State Business Tax Climate Index-- Corporate Tax Index, 2010, September 22, 2009
State Business Tax Climate Index-- Sales Tax Index, 2010, September 22, 2009
State Business Tax Climate Index--Individual Income Tax Index, 2010 , September 22, 2009
State Business Tax Climate Index--Property Tax Index, 2010 , September 22, 2009
Property Taxes on Owner-Occupied Housing, by County, 2005 - 2008, Ranked by Property Taxes Paid, September 22, 2009
State Business Tax Climate Index Rankings, 2006 - 2010 , September 22, 2009
2010 State Business Tax Climate Index (Seventh Edition), by Kail Padgitt, September 22, 2009
Property Taxes on Owner-Occupied Housing by State, 2004 - 2008, September 22, 2009
Property Taxes on Owner-Occupied Housing by County, 2005 - 2008, Ranked by Taxes as Percentage of Home Value, September 22, 2009
Which States Are Best for Business?, by TF Staff, September 22, 2009
New Data and Research on State Governments on Tax Foundation Website , by TF Staff, September 21, 2009
Stateline.org Article Quotes Tax Foundation Analyst Justin Higginbottom on Tax Amnesty Programs, September 17, 2009
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, August 26, 2009
Sales Tax Holidays Distort Consumer and Business Decisions, Provide Little Relief to Taxpayers, by TF Staff, 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
New Study: State Corporate Income Taxes Hurt Workers’ Wages, by TF Staff, August 3, 2009
Tax Foundation Releases First-Ever Mid-Year Update of Facts & Figures, by TF Staff, July 29, 2009
Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, July 23, 2009
Updates to State Individual Income Tax Rates Table, by Mark Robyn, July 14, 2009
Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
States Begin New Fiscal Year Following Many Tax Changes, by TF Staff, July 13, 2009
State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2009, July 10, 2009
State Corporate Income Tax Rates, 2000-2009, July 10, 2009
State Individual Income Tax Rates, 2000-2009, July 1, 2009
Nanny Tax Rap, by Matt Moon, May 7, 2009
Ron Snell of the National Conference of State Legislatures: Addressing State Budget Shortfalls, May 6, 2009
More Cool Visualizations of Tax Freedom Day, by Matt Moon, May 6, 2009
New Podcast: Ron Snell of the National Conference of State Legislatures - Addressing State Budget Shortfalls, by Matt Moon, May 6, 2009
Jonathan Williams of the American Legislative Exchange Council: Rich States, Poor States, April 29, 2009
New Podcast: Jonathan Williams of the American Legislative Exchange Council - Rich States, Poor States, by Matt Moon, April 29, 2009
4-D Animation of Tax Freedom Day by State, by Matt Moon, April 23, 2009
Joseph Coletti of the John Locke Foundation: Tax Reform in North Carolina, April 22, 2009
New Podcast: Joseph Coletti of the John Locke Foundation - Tax Reform in North Carolina, by Matt Moon, April 22, 2009
And the [News] Beat Goes On: Another Sampling of Media Coverage From a Busy Tax Week, by Matt Moon, April 16, 2009
A Sampling of Tax Freedom Day Media Coverage, by Matt Moon, April 14, 2009
Taxes vs. Fees: What's the Difference Between Bananas and Driver's Licenses? , by Matt Moon, April 13, 2009
The Effect of the Federal Cigarette Tax Increase on State Revenue, by Patrick Fleenor, April 1, 2009
Tax Freedom Day by State, 2009, March 31, 2009
Tax Freedom Day and Tax Burden, 1900-2009, March 31, 2009
America Celebrates Tax Freedom Day, by Josh Barro, March 31, 2009
Tax Freedom Day® to Arrive April 13 in 2009, by TF Staff, March 31, 2009
States Use Gentle Hand in Taxing Timberland, by Travis Greaves, March 25, 2009
Quick Tax Quiz: History of State Individual Income Taxes, by Alicia Hansen, March 13, 2009
Video: Tax Foundation President on CNN Talking About State Tax Increases Across the Country, March 5, 2009
Tax Foundation President on CNN Talking About State Tax Increases Across the Country, by Matt Moon, March 5, 2009
Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, February 24, 2009
Quick Tax Quiz: How to Calculate Property Tax Liability, by Alicia Hansen, February 22, 2009
How Much Bigger Can Lotteries Get?, by Alicia Hansen, February 20, 2009
Paul Begala Cites Data on Federal Taxes Paid vs. Spending Received in Commentary on CNN.com, February 16, 2009
MSNBC.com Cites State-Local Tax Burden Report in Story on Stimulus, February 13, 2009
State Budget Shortfalls Present a Tax Reform Opportunity, by Joseph Henchman, February 11, 2009
New TF Report: State Budget Shortfalls Present a Tax Reform Opportunity, by TF Staff, February 11, 2009
State Debt Per Capita and as a Percentage of State GDP, Fiscal Year 2007 , February 10, 2009
State and Local Debt Outstanding Per Capita, Fiscal Year 2006 , February 7, 2009
State General Sales Tax Collections Per Capita, Fiscal Year 2007* , February 5, 2009
State and Local Corporate Income Tax Collections Per Capita and Per Household, Fiscal Year 2006 , February 5, 2009
State and Local Individual Income Tax Collections Per Capita and Per Household, Fiscal Year 2004-2006 , February 5, 2009
State Selective Sales Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
Income Per Capita by State, Fiscal Year 2008 , February 5, 2009
State Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
State Surplus or Deficit Per Capita, Fiscal Year 2007 , February 5, 2009
State Spending Per Capita, Fiscal Year 2007 , February 5, 2009
State Revenues Per Capita, Fiscal Year 2007 , February 5, 2009
State Individual Income Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
State Corporate Income Tax Collections Per Capita and Per Household, Fiscal Year 2004-2007 , February 5, 2009
Joseph Henchman of the Tax Foundation: State Budget Shortfalls Present Opportunities for Tax Reform, February 4, 2009
CNN.com Cites Previous Report on City Income Taxes Clustering in States with Bad Business Tax Climates in Story About Executive Bonuses, January 30, 2009
State of the State Addresses, by Alicia Hansen, January 29, 2009
2009 State Sales, Gasoline, Cigarette, and Alcohol Tax Rates, by Mark Robyn, January 29, 2009
Map: State Cigarette Tax Rates, 2009, January 27, 2009
Video: Tax Foundation Staff Economist on CNN Discussing Property Taxes, January 23, 2009
State Lottery Sales Per Capita, Fiscal Year 2007 , January 22, 2009
Lottery Revenue as a Percentage of Own-Source Revenue by State, Fiscal Year 2007 , January 22, 2009
Implicit Tax Rates on State Lottery Sales by State, Fiscal Year 2007 , January 22, 2009
CBPP Report Confuses Two Issues; Ignores Budget Reform Opportunity, by Joseph Henchman, January 8, 2009
BusinessWeek Features State Business Tax Climate Index in Special Edition, December 29, 2008
Video: Joseph Henchman on State Budget Shortfalls (C-SPAN Washington Journal), December 28, 2008
Video: Tax Foundation Staff Economist on CNN Discussing Property Taxes, December 23, 2008
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
The Epoch Times Features State Business Tax Climate Index and Research on Corporate Taxes, December 1, 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
Beer Tax Map, by Joseph Henchman, November 25, 2008
Video: Joseph Henchman on Transit Bailout (CNN), by Joseph Henchman, November 19, 2008
Josh Culling of the National Taxpayers Union on Election Day Results of Tax-Related Ballot Initiatives, November 19, 2008
Sales Tax Rate Map, by Joseph Henchman, November 17, 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
Tax Foundation Report Looks At Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
Staff Economist Josh Barro on the 2009 State Business Tax Climate Index, October 22, 2008
Forbes Magazine Cites Tax Foundation Work on Property Taxes, October 20, 2008
Wall Street Journal Developments Blog Highlights the 2009 State Business Tax Climate Index, October 8, 2008
Which States Are Best for Business? 2009 State Business Tax Climate Index, by TF Staff, October 6, 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
Wall Street Journal Lauds Tax Foundation's State-Local Tax Burden Study, September 13, 2008
Video: Joseph Henchman on Sales Tax Holidays (Fox Business News), August 20, 2008
The Wall Street Journal on Declining U.S. Competitiveness, August 15, 2008
National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2008 , August 13, 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
State-Local Tax Burdens Dip As Income Growth Outpaces Tax Growth, by Gerald Prante, August 7, 2008
State and Local Tax Burdens: All States, One Year, 1977-2008, August 7, 2008
State and Local Tax Burdens: All Years, One State, 1977-2008, August 7, 2008
New State/Local Tax Burden Report Shows New Jersey Has Highest Tax Burden, Alaska Lowest, by TF Staff, August 7, 2008
Summary of Federal Individual Income Tax Data by State, 2006 , August 1, 2008
Forbes on Gas Tax Holidays, July 30, 2008
Nearly 8,000 Sales Taxes and 2 Fur Taxes: Reasons Why the Streamlined Sales Tax Project Shouldn't Be Quick to Declare Victory, by Joseph Henchman, July 28, 2008
U.S. News & World Report on Americans' Incomes, July 25, 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
State and Local General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
State and Local Revenues Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
Local Wage, Income, and Occupational Privilege Taxes, 2008, July 15, 2008
New Tax Foundation Report Looks at County and City Income Taxes, by Joseph Henchman, July 14, 2008
County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
State Government Revenue Up in First Quarter 2008, by Joseph Henchman, July 2, 2008
The Wall Street Journal on Property Taxes, June 11, 2008
States Seize $47 Million in Stimulus Checks for Back Taxes, by Joseph Henchman, June 9, 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
State General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , June 3, 2008
Local Government General Revenue by Source, Fiscal Year 2006 , June 3, 2008
Film Tax Credits: Lower Taxes for Celebrities, Higher Taxes for You, by Joseph Henchman, May 30, 2008
Municipal Bond Exclusions Help Shield High-Tax States From Tax Competition, by Joseph Henchman, May 27, 2008
Telecom Taxes Have Run Amok, by William Ahern, April 30, 2008
Investor's Business Daily on Tax Freedom Day, April 14, 2008
Christian Science Monitor on Tax Competition Among States, April 14, 2008
States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
The Blood Exemption and Other Tales of Taxing Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
Tax Freedom Day: A Description of Its Calculation and Answers to Some Methodological Questions, by TF Staff, March 26, 2008
Tax Freedom Day by State, 1970-2009, March 26, 2008
Tax Freedom Day Will Arrive on April 23 in 2008, by TF Staff, March 26, 2008
New Tax Foundation Study Shows Half of U.S. States Tax Businesses More Heavily than Any Other Nation Does, by TF Staff, March 18, 2008
New Data on Tax Foundation Website, by TF Staff, March 7, 2008
CNN Money on Deductions, Credits and Exemptions, March 2, 2008
Links to State Individual Income Tax Forms, February 15, 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
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
New State Business Tax Climate Index Released; Wyoming Is #1, by TF Staff, October 11, 2007
Federal Spending Received Per Dollar of Taxes Paid by State, 2005, October 9, 2007
New Census Data Shows Where Property Taxes Hit Homeowners Hardest, by Gerald Prante, September 12, 2007
K-12 Spending More Reliant on Federal Government Since No Child Left Behind Act, by Gerald Prante, July 30, 2007
Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending, by Chris Atkins, July 26, 2007
Itemization Rates by State, 2005, July 24, 2007
Most Americans Don?t Itemize on Their Tax Returns, by Gerald Prante, July 23, 2007
Gambling with Tax Policy: States' Growing Reliance on Lottery Tax Revenue, by Alicia Hansen, July 3, 2007
A State-by-State Estimate of the Impact of SCHIP Expansion and a 156 Percent Cigarette Tax Hike, by Gerald Prante, June 28, 2007
General Sales Tax Collections by State, Fiscal Year 2006, June 28, 2007
State and Local Debt Per Capita, 2005, June 28, 2007
Toll Revenue vs. Motor Fuel Taxes by State, 2005, June 11, 2007
State and Local Government General Revenue by Source, 2005, June 7, 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
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
Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 2007
John Mikesell on the Reemergence of Gross Receipts Taxes, January 16, 2007
Gerald Prante on Soaring Property Tax Collections, December 19, 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
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
Public Education Revenue by County and Source, Fiscal Year 2004, October 16, 2006
Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls, by Gerald Prante, October 10, 2006
IRS Data Reveal Which States Benefited Most from 2001 and 2003 Tax Cuts, by Gerald Prante, October 4, 2006
Establishing Physical Presence: Borders Online Case Reveals Court Disharmony in Applying Physical Presence Rules to State Sales Taxes, by Chris Atkins, September 26, 2006
The Business Activity Tax Simplification Act: A Good Standard for Multi-State Business, by Chris Atkins, July 24, 2006
Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?, by Jonathan Williams and Andrew Chamberlain, July 10, 2006
Gas Tax Revenues Surge in the States, by Andrew Chamberlain, May 11, 2006
Federal Tax Burdens and Expenditures by State, by Curtis S. Dubay, March 16, 2006
A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems, by Chris Atkins, September 30, 2005
Paying for "Civilized Society" in the Global Marketplace: H.R. 1956's Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received, by Chris Atkins, September 26, 2005
Local, State and Federal Gas Taxes Consume 45.9 Cents Per Gallon on Average, by Jonathan Williams, September 13, 2005
Revenue Neutrality: Taxing Peter to Give Tax Cuts to Paul?, by Chris Atkins, June 21, 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
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
State Tax Rates and 1994 Collections, by Arthur P. Hall, Ph.D., June 1, 1995
Current Issues in Local Government Finance, by Chris R. Edwards, March 1, 1994
The Taxation of Energy in the U.S.: Who Pays?, by Arthur P. Hall, Ph.D., March 1, 1994
State Tax Rates and Collections in 1993, by Arthur P. Hall, Ph.D., January 1, 1994
Survey of State Rates and Collections, by Chris R. Edwards, October 1, 1992
Tax Review: The Honest Citizen's Guide to Revenue Sharing, by Henry Aaron, October 1, 1971
State and Local Sales Taxes, by TF Staff, August 1, 1970
Nontax Revenues, by TF Staff, December 1, 1968
Medicaid: State Programs After Two Years, by TF Staff, June 1, 1968
Urban Mass Transportation in Perspective, by TF Staff, April 1, 1968
City Income Taxes, by TF Staff, December 1, 1967
Handbook of State and Local Government Finance, by C. Lowell Harriss, December 1, 1966
Public Financing of Higher Education, by TF Staff, February 1, 1966
State Expenditure Controls: An Evaluation (Government Finance Brief No. 2), by TF Staff, October 1, 1965
State Expenditure Controls: An Evaluation (Research Publication No. 3), by TF Staff, October 1, 1965
Earmarked State Taxes, by TF Staff, June 1, 1965
State Aid and Local Property Taxes, December 17, 1943
Links to Other Tax Policy Resources, December 31, 1969