Tax Foundation

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.

Sources of Government Revenue in the OECD, 2014

November 12, 2014

In general, most Organization for Economic Cooperation and Development countries lean more on tax revenue from social insurance taxes and consumption taxes than other types of taxes.

Wireless Taxation in the United States 2014

Scott Mackey
October 8, 2014

This study, released by the non-partisan Tax Foundation, surveys state and local wireless taxes and fees levied against wireless telephone users.

2015 State Business Tax Climate Index

Scott Drenkard
October 28, 2014

This annual study, released by the Tax Foundation, seeks to help business leaders, government policymakers, and taxpayers understand how well their state's tax structures compare to structures foun

International Tax Competitiveness Index

Andrew Lundeen
September 15, 2014

The Tax Foundation’s annual International Tax Competitiveness Index (ITCI) report measures the degree to which the 34 OECD countries’ tax systems promote competitiveness, through low tax burdens

What Would Piketty’s 80 Percent Tax Rate Do to the U.S. Economy?

Michael Schuyler
July 29, 2014
Thomas Piketty’s bestselling Capital in the Twenty-First Century calls for much higher taxes on upper-inc

The Marketplace Fairness Act: A Primer

Joseph Henchman
July 14, 2014

In May 2013, the U.S.

The Proper Role of Congress in State Taxation: Ensuring the Interstate Reach of State Taxes Does Not Harm the National Economy

Joseph Henchman
February 26, 2014

Written Submission of Joseph Henchman Vice President, Legal & State Projects Tax Foundation to the hearing on H.R.

The Estate Tax: Even Worse Than Republicans Say

David Block and Scott Drenkard
September 4, 2012

On July 25, Joint Economic Committee Republicans published a report criticizing the federal estate tax. Their report called for either a significant reform or outright repeal of the estate tax

Retroactive Taxation and the Baucus Proposal

Michael Schuyler
December 9, 2013

Senator Max Baucus (D-MT), chairman of the Senate Finance Committee, has released a series of staff discussion drafts that suggest numerous changes in international taxation, tax enforcement, and t

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