One point of contention in the North Carolina tax reform debate has been the fate of one particular tax expenditure—the uncapped sales tax refund for nonprofits. The refund applies to "sales of taxable tangible personal...
Links to Other Tax Policy Resources
The following links provide additional background on various tax policy issues. Please note that by following the links below, you will leave the Tax Foundation's website and enter another website created, operated and maintained by an outside organization.
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Compliance Costs & Tax Complexity
U.S. Internal Revenue Service, "The Tax Gap"
Corporate Income Tax
IRS Statistics of Income Corporation Tax Statistics
U.S. Internal Revenue Service, "Excise Tax"
U.S. Census Bureau, State Government Tax Collections
Distilled Spirits Council of the United States, “Excise Taxes”
Beer Institute, “Government Affairs”
American Petroleum Institute, “Tax and Trade”
Federation of Tax Administrators, Motor Fuel Tax Section
Office of Management and Budget, "Budget of the United States Government"
Bureau of Economic Analysis, "Government Current Receipts and Expenditures"
U.S. Census Bureau, "Consolidated Federal Funds Report"
TruthAndPolitics.org, "Federal Budget: Detailed Numbers"
U.S. Internal Revenue Code (Title 26) from U.S. House of Representatives
U.S. Code of Federal Regulations
IRS Statistics of Income Bulletins
IRS 2006 Tax Table, PDF
Income Tax by Zip Code Data
The Truth About Frivolous Tax Arguments - IRS
IRS Contact Information
Organisation for Economic Co-operation and Development, Taxation
U.S. Internal Revenue Service Worldwide Tax Administration Assistance
U.S. Internal Revenue Service Publication 901, U.S. Tax Treaties
Tax Treaty Documents from the United States Department of the Treasury
Index of Economic Freedom
Lottery and Gambling Taxes
North American Association of State and Provincial Lotteries
U.S. Census Bureau State Government Finances (Select a year, then choose "Lottery"; note that "Income" column excludes commissions)
International Gaming and Wagering Business
American Gaming Association, "Tax Payments"
Multi-State Lottery Association
National Gambling Impact Study Commission Final Report
Lottery Post (articles on lotteries from various newspapers and websites)
The Gross Annual Wager of the United States, free research (other data on this site require payment)
LaFleur's Lottery Almanac (almanac is not free, but some free data are available via e-mail)
Links to State Lottery Agencies
State Taxes and Spending
Council on State Taxation
National Association of State Budget Officers (NASBO)
Federation of Tax Administrators
Multistate Tax Commission
U.S. Census Bureau State Government Finances
U.S. Census Bureau State and Local Government Finances
National Conference of State Legislatures, Budget and Tax
State Departments of Revenue Websites
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