Tax Foundation

Vapor Products and Tax Policy

Scott Drenkard
March 22, 2016

Vapor products, also known as electronic cigarettes, have grown steadily in popularity since their market debut in 2007.

State Fiscal Constraints and Higher Education Spending: The Role of Medicaid and the Business Cycle

Thomas Kane, Peter Orszag, David Gunter
May 22, 2003

The more states spend on Medicaid, the less they spend on higher education.

Improving Airport Funding to Meet the Needs of Passengers

Alan Cole
May 11, 2015

This paper, written by Tax Foundation economist Alan Cole, explains how airports fund construction and improvement projects, and how airports can improve the quality of infrastructure enjoyed by pa

Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance

John L. Mikesell
December 31, 2007

This paper, written by Indiana University economics professor John L.

Estate and Inheritance Taxes around the World

Alan Cole
March 17, 2015

The United States is one of many countries that levies taxes on estates or inheritances. This report compares this aspect of the U.S.

The Texas Margin Tax: A Failed Experiment

Scott Drenkard
January 14, 2015

There are a lot of reasons to live and do business in Texas.

Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes

Andrew Chamberlain and Patrick Fleenor
December 4, 2006

This policy report, written by Tax Foundation economists Andrew Chamberlain and Patrick Fleenor, studies the economic consequences of states’ “gross receipts taxes”—taxes on all business sales or t

Simplifying Nevada's Taxes: A Framework for the Future

Liz Malm, Joseph Henchman, Jared Walczak, Scott Drenkard
January 8, 2015

By a vote of 79 percent to 21 percent, Nevada voters on November 4, 2014 rejected a ballot initiative that would have established a 2 percent margin tax on business gross receipts.

Maine Gears Up for a Serious Tax Reform Conversation

January 9, 2015

Governor Paul LePage of Maine is the first governor to put a serious tax reform proposal up for conversation in 2015.

Business in America: A Visual Guide to Business, Taxes, and the Economy

Scott A. Hodge, Andrew Lundeen, Alan Cole
November 12, 2014

Americans often look at businesses impersonally. We think of them as lifeless entities that earn profits and don’t do much else.

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