Fiscal Facts

 
 

Brief on-line analyses of tax policy issues distributed via email to journalists, lawmakers, corporate tax professionals and others. (Free sign-up here).

The Business Activity Tax Simplification Act: A Good Standard for Multi-State Business | Posted July 24, 2006 By Chris Atkins
Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy? | Posted July 10, 2006 By Jonathan Williams, Andrew Chamberlain
Providing an Accurate Measure of Ohio's State and Local Tax Burden | Posted June 19, 2006 By Chris Atkins, Curtis S. Dubay
Economic vs. Legal Incidence: Comparing Census Bureau Figures with Tax Foundation Tax Burdens | Posted June 09, 2006 By Gerald Prante, Andrew Chamberlain
Growing Amount of Business Income Taxed by the Individual Income Tax Code | Posted May 08, 2006 By Jonathan Williams, Gerald Prante
Surge in Corporate Income Tax Collections Offers Opportunity for Tax Reform | Posted May 08, 2006 By Jonathan Williams
Options for Reforming the U.S. Corporate Income Tax | Posted May 08, 2006 By Patrick Fleenor, Jonathan Williams
U.S. Lagging Behind OECD Corporate Tax Trends | Posted May 05, 2006 By Scott A. Hodge, Chris Atkins
Number of Americans Paying Zero Federal Income Tax Grows to 43.4 Million | Posted March 30, 2006 By Scott A. Hodge
Maryland's Wal-Mart Tax Likely to Hurt Wal-Mart's Workers | Posted March 09, 2006 By Joseph Henchman, Chris Atkins
Majority of Taxpayers Affected by AMT Also Claim Capital Gains or Dividend Income | Posted February 26, 2006 By Gerald Prante
The Importance of Dividend Income for Low-Income Seniors | Posted February 08, 2006 By Gerald Prante
Who Benefits from the Home Mortgage Interest Deduction? | Posted February 06, 2006 By Gerald Prante
Large Oil Industry Tax Payments Undercut Case for Windfall Profits Tax | Posted January 31, 2006 By Scott A. Hodge, Jonathan Williams
Telecommuter Tax Fairness Act of 2005: Restoring Balance to State Taxation of Telecommuters | Posted January 31, 2006 By Chris Atkins
CBO Forecast Shows Rising Spending Continues to Drive Federal Deficits | Posted January 27, 2006 By Scott A. Hodge, Curtis S. Dubay
Lottery Taxes Divert Income from Retirement Savings | Posted January 19, 2006 By Gerald Prante, Alicia Hansen
Reliance on Capital Gains and Dividend Income Tends to Rise with Age | Posted December 14, 2005 By Scott A. Hodge
Majority of Seniors Benefit from Reduced Capital Gains and Dividend Tax Rates | Posted December 06, 2005 By Scott A. Hodge
Telecommunications Deregulation in Texas Promises Increased Competition, Innovation and Efficiency | Posted December 06, 2005 By Alicia Hansen
Oil Company Profits and Tax Collections: Does the U.S. Need a New Windfall Profits Tax? | Posted November 09, 2005 By Jonathan Williams, Scott A. Hodge
Response to the Final Report of the President's Advisory Panel on Federal Tax Reform | Posted November 01, 2005 By TF Staff
Countdown to Tax Reform, Part VI: Cost of Living and Tax Burdens | Posted October 27, 2005 By Scott A. Hodge
State and Federal Treasuries "Profit" More from Gasoline Sales than U.S. Oil Industry | Posted October 26, 2005 By Jonathan Williams, Scott A. Hodge
Countdown to Tax Reform, Part V: High-Income Taxpayers and the Entrepreneurial Class | Posted October 25, 2005 By Scott A. Hodge
Rebuilding Mississippi's Business Tax Climate | Posted October 24, 2005 By Jonathan Williams, Chris Atkins
Countdown to Tax Reform, Part IV: Life Cycle and Income Inequality | Posted October 20, 2005 By Scott A. Hodge
Countdown to Tax Reform, Part III: Who Pays Income Taxes in America? | Posted October 18, 2005 By Scott A. Hodge
Countdown to Tax Reform, Part II: Taxpayers and Non-Payers | Posted October 13, 2005 By Scott A. Hodge
Countdown to Tax Reform, Part I: Not Your Father's Middle Class | Posted October 11, 2005 By Scott A. Hodge
Paying for "Civilized Society" in the Global Marketplace: H.R. 1956's Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received | Posted September 26, 2005 By Chris Atkins
America's Shrinking Income Tax Base Requires Higher Rates for Everyone | Posted September 21, 2005 By Andrew Chamberlain, Patrick Fleenor
Local, State and Federal Gas Taxes Consume 45.9 Cents Per Gallon on Average | Posted September 13, 2005 By Jonathan Williams
Tax Reform and Revenue Neutrality: President's Panel Should Avoid the Redistribution of 1986 | Posted July 13, 2005 By Chris Atkins
Number of Americans Outside the Income Tax System Continues to Grow | Posted June 09, 2005 By Scott A. Hodge
Backgrounder on the Individual Alternative Minimum Tax (AMT) | Posted May 24, 2005 By Patrick Fleenor, Andrew Chamberlain
Michigan "Index Analysis": Elimination of Michigan SBT | Posted May 23, 2005 By Curtis S. Dubay, Chris Atkins
Cuno v. DaimlerChrysler: A Pyrrhic Victory for Economic Neutrality | Posted April 18, 2005 By Chris Atkins
An Analysis of Misleading Attacks on Colorado's Taxpayer Bill of Rights | Posted March 25, 2005 By Chris Atkins
Montana Corporate Tax Disclosure Lawsuit is Built on Shaky Foundations | Posted March 22, 2005 By Chris Atkins
Indiana "Index Analysis": Impact of Gov. Daniels' Proposed Income Tax Surcharge | Posted February 15, 2005 By Curtis S. Dubay, Chris Atkins
Illinois "Index Analysis": The Potential Impact of HB 750 | Posted February 07, 2005 By Curtis S. Dubay, Chris Atkins
Stock Market Investing: Good Enough for Public Employee and Union Pension Funds | Posted February 02, 2005 By Curtis S. Dubay, Scott A. Hodge
CBO Forecast Shows Runaway Spending?Not Tax Cuts?Causing Deficits | Posted January 26, 2005 By Scott A. Hodge
Married Couples Pay Majority of Federal Income Taxes, Received Majority of Bush Tax Cuts | Posted October 25, 2004 By Scott A. Hodge
Federal Court Ruling May Hurt Tax Competition, State Tax Reform | Posted September 20, 2004 By Chris Atkins
Comparing the Kennedy, Reagan and Bush Tax Cuts | Posted August 24, 2004 By William Ahern
Bush Tax Cuts Erased Income Tax Burden for 7.8 Million Families | Posted August 17, 2004 By Scott A. Hodge, J. Scott Moody
Cautionary Notes for Comparing CBO?s Household Data to Standard Tax Data | Posted August 13, 2004 By Scott A. Hodge
New CBO Study Confirms Wealthiest Americans Bear Income Tax Burden | Posted August 13, 2004 By Scott A. Hodge

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