In a recent Pew poll, 72 percent of Americans said that they were bothered by how complex the federal tax system is. These taxpayers are justified in their complaints: as of 2015, federal tax laws and regulations have...
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Studies & Reports
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Publications are the cornerstone of the Tax Foundation's policy scholarship. We offer a wide range of publications aimed at educating journalists, lawmakers and taxpayers about sound tax policy, and examining the size and impact of state and federal taxes and spending. For more information about our publications program please call (202) 464-6200.
Policy studies of current tax and spending issues, including state and local tax burdens and Tax Freedom Day®.
Longer scholarly studies of tax policy issues, including the State Business Tax Climate Index, international tax policy, and lottery taxes.
- Amicus Briefs
Amicus curiae briefs—literally “friend of the court”’ briefs—allow the Tax Foundation to weigh in on important tax cases by encouraging courts to weigh the economic impact of their decisions.
- Legislative Testimony
Testifying before Congress and state legislatures is one way Tax Foundation economists urge federal and state legislators to follow the principles of sound tax policy in crafting tax law.
- Other Special Briefs
Revenue Estimates and Distributional Analysis
Revenue estimates of suggested changes to the federal individual income tax.
Other Academic Papers
Technical working papers and other academic and methodological studies.
The Tax Foundation's quarterly tax policy newsletter, presenting summaries of our economists' latest research in a simple, non-technical format. Topics include tax reform, odd taxes from the past, Tax Foundation commentary and more. If you'd like to receive a free subscription to Tax Watch, click here.
The Tax Foundations former bimonthly policy review, published 1957-2004. Contains in-depth, semi-technical articles on topical issues in tax policy. Topics include state business tax climates, state tax collections and rates, Tax Freedom Day® and more.
Simplifying Nevada's Taxes: A Framework for the Future
Our 2015 book, Simplifying Nevada's Taxes: A Framework for the Future, provides background on Nevada’s economy (Chapter 1) and on the overall tax system (Chapter 2). We then review each major tax, outline concerns, and propose reforms for consideration (Chapters 3, 4, and 5). Chapters 6, 7, and 8 conclude with discussions of several related issues relevant to policymakers but are outside the scope of our recommendations.
Business in America Illustrated
Americans often look at businesses impersonally. We think of them as lifeless entities that earn profits and don’t do much else. When we think of businesses this way, it becomes very easy to think that business taxes are somehow different than other taxes.
But the reality is that businesses are simply groups of people; they are workers, consumers, and shareholders. This means that when we tax businesses, we actually tax people.
This book is your visual guide to business taxes in America. It discusses the vast array of business types and sizes, the sectors of the economy they serve, and the effects of taxes on U.S. businesses and the people who build, create, and maintain them.
San Diego Illustrated: A Visual Guide to Taxes & the Economy
Taxes are complicated. Every city and state’s tax code is a multifaceted system with many moving parts, and San Diego is no exception. This chart book, the result of collaboration between the San Diego Regional Chamber of Commerce and the Tax Foundation, aims to help readers understand San Diego’s overall economy and tax system from a broad perspective. It also provides detailed information about San Diego’s public finances as compared to other cities in order to ease the complicated task of understanding the city’s tax climate.
Iowa Illustrated: A Visual Guide to Taxes & the Economy
Our 2014 book, Iowa Illustrated: A Visual Guide to Taxes & the Economy, shows why tax reform should be on the minds of Iowan policymakers and taxpayers. Featuring in-depth research and analysis from the nonpartisan Tax Foundation, and commissioned by the Future of Iowa Foundation, Iowa Illustrated provides reporters, legislators, and taxpayers with an in-depth look at the make-up of Iowa’s tax code and its growing economy.
North Carolina Tax Reform Options: A Guide to Fair, Simple, Pro-Growth Reform
In fall 2012, the Carolina Business Coalition commissioned us to prepare a review of the North Carolina tax system and recommend possible improvements. We undertook this project as a national organization familiar with tax developments in many states, with the view that tax systems should adhere to sound economic principles, and in the spirit of providing useful information and observations for North Carolina policymakers, journalists, and citizens as they evaluate their state’s tax system.
Putting a Face on America's Tax Returns: A Chart Book
Inequality has been at the forefront of the nation’s political discourse recently thanks to a number of published reports purporting to show the rich getting richer while the rest of America is stuck in neutral. Indeed, one report suggests that Americans have not been this unequal since the Great Depression in 1929. Spurred by this news, support is growing in both Washington and among the public to raise tax rates on the “rich” to reduce inequality in America.
State and local taxes represent a significant business cost for corporations operating in the United States; in fact, they often have a material impact on net operating margins. Consequently, business location decisions for new manufacturing facilities, corporate headquarter relocations, and the like often are influenced by assessments of relative tax burdens across multiple states.
Facts & Figures Handbook: How Does Your State Compare?
How do taxes in your state compare nationally? This convenient pocket-size booklet compares the 50 states on 37 different measures of taxing and spending, including individual and corporate income tax rates, business tax climates, excise taxes, tax burdens and state spending.
Putting a Face On America's Tax Returns
A Special Tax Foundation Publication
Facts & Figures on Government Finance, 38th Edition
Facts and Figures on Government Finance is the Tax Foundation's unique one-volume resource on government taxing and spending. Published regularly since 1941, Facts and Figures brings together data on public finance at all levels of government, with comparisons of taxing and spending levels spanning a half century. Facts and Figures answers every question on the income tax and thousands more.
Facts & Figures on Government Finance, 37th Edition
Facts and Figures on Government Finance is the Tax Foundation's unique one-volume resource on government taxing and spending. Facts and Figures on Government Finance answers every question on the income tax and thousands more:
- Which states might tax me the least?
- How much of the nation’s earnings is collected in taxes?
- How much income tax do wealthy Americans pay?
- Which states get the most in federal spending?
A Taxpayer's Guide to Federal Spending, Fiscal Year 2004
This accessible volume is the Federal Budget of the U.S. Government writ small, and in plain English. Though the President’s Budget was over 2,500 pages, the Taxpayer's Guide cuts almost 90 percent of it—and you won’t miss a thing.
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