One of the provisions under consideration in the tax extenders discussion is a reinstatement of 50 percent bonus expensing for equipment. This would strengthen investment spending and boost the sluggish recovery. It has...
- Tax Foundation State and Local Tax Burden Estimates for 2008: An In...
Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview
Working Paper No. 4
Each year the Tax Foundation releases state-local tax burdens for the residents of each state. The burdens are effective tax rates calculated by totaling state-local level taxes paid by taxpayers in each state, then dividing by their income. The burdens also reflect the economic incidence of taxes that are commonly shifted to out-of-state taxpayers. This paper will discuss how that analysis is conducted.
- The four different tax bases for calculating corporate tax are reduced to three as of FY 2015 (eliminating the corporate AMT base) and further reduced to two over time (eliminating...
Indiana tax reforms in the past few years have been impressive. In 2011, state senator Brandt Hershman addressed a weak link in the state’s tax code by leading a bill that set the corporate income tax rate on a four-year...
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