There are five basic legal forms of business structures found in the United States: C corporations, S corporations, sole proprietorships, partnerships, and Limited Liability Companies (LLCs). In order to understand...
- Map: State Spirits Excise Tax Rates, as of September 1, 2...
Map: State Spirits Excise Tax Rates, as of September 1, 2010 (Dollars Per Gallon)
Key Findings OECD countries rely heavily on consumption taxes, such as the value added tax, and social insurance taxes, such as the payroll tax. The United States relies heavily on the individual income tax, at 37 percent of total government...
Key Findings Because marijuana can be purchased as a cigarette, an edible, a liquid, or vapor, all with a wide variety of concentrations, a specific excise tax is untenable. Colorado collects tax revenue from marijuana sales through a 15...
Join the Tax Foundation's fight for sound tax policy Go
Tax Policy Blog
The official weblog of the Tax Foundation.
Tax By State
For information on your state, select it from the drop-down menu.
Ask a Tax Expert
Contact information for Tax Foundation policy staff Ask