The Tax Foundation -

publications

Special Briefs

Urging Indiana Courts to Avoid Education Finance Mess—Bonner v. Daniels, by Joseph Henchman, August 5, 2008
Testimony on H.R. 5267, the Business Activity Tax Simplification Act of 2008, by Joseph Henchman, June 24, 2008
Assessing Arizona’s State Tax Policy, by Gerald Prante, June 9, 2008
Urging North Carolina Courts to Hold Lottery Is a Tax—Heatherly v. State, by Joseph Henchman, Kevin W. Benedict and Chris Atkins, May 19, 2008
Urging a Stop to South Dakota's Discriminatory Insurance Taxes—Metropolitan Life Ins. Co. v. Kinsman, by Joseph Henchman, April 15, 2008
Tax: Fundamentals in Advance of Reform (Testimony of Robert J. Carroll Before the Senate Committee on Finance), by Robert Carroll, April 15, 2008
Pennsylvania Governor's Borrowing Proposals Short-Sighted (Testimony Before the Pennsylvania House Republican Policy Committee), by Joseph Henchman, February 27, 2008
Protecting Taxpayers from Fragmented State-by-State Interpretations of the Federal Tax Code—Centerior Energy Corp. v. Mikulski, by Joseph Henchman and Erik S. Jaffe, February 22, 2008
Options for the Future of Vermont’s Lottery (Testimony Before the Ways and Means Committee of the Vermont Legislature), by Alicia Hansen, January 16, 2008
Tax Foundation Testimony Before the Ways and Means Committee of the Vermont Legislature, by William Ahern and Gerald Prante, December 11, 2007
Governor O’Malley’s Tax Plan Puts Maryland at Risk in Regional Tax Competition (text of speech), by Curtis S. Dubay, October 26, 2007
Protecting Competitive Neutrality Before the Supreme Court—Kentucky Department of Revenue v. Davis, by Brian E. Bailey and Chris Atkins, September 21, 2007
Asking the U.S. Supreme Court to Rein in IRS Penalties on Struggling Businesses—Staff IT, Inc., v. United States, by Chris Atkins and George W. Connelly, September 20, 2007
Tax Reform: Flat Tax or FairTax?, by Scott A. Hodge, August 20, 2007
Protecting Taxpayers From Discriminatory Taxes at the U.S. Supreme Court—CSX Transportation, Inc. v. State Board of Equalization of Georgia, by Brian E. Bailey and Chris Atkins, July 30, 2007
Testimony of Scott A. Hodge Before the Senate Committee on Finance, May 10, 2007
Asking the U.S. Supreme Court to Settle Tax Nexus Issue—FIA Card Services, N.A., fka MBNA America Bank, N.A., v. Tax Commissioner of the State of West Virginia, by Chris Atkins and Kyle O. Sollie, May 9, 2007
2007 Tax Freedom Day Press Conference Remarks by Curtis Dubay, by Curtis S. Dubay, March 28, 2007
2007 Tax Freedom Day Press Conference Remarks by Scott Hodge, by Scott A. Hodge, March 28, 2007
Roundtable Discussion on the Tax Gap and Ways to Improve Tax Compliance, by Scott A. Hodge, March 13, 2007
What West Virginia Needs to Do in Order to Compete in the 21st Century, by Curtis S. Dubay, December 11, 2006
Defending Tax Competition in the U.S. Supreme Court—DaimlerChrysler Corp. v. Charlotte Cuno, et al., by Kyle O. Sollie and Chris Atkins, November 14, 2005
State-Run Lotteries as a Form of Taxation, by Alicia Hansen, October 8, 2005
The Case for a Single-Rate Tax: Why Our Progressive Tax Code is Inconsistent with the Changing Face of American Taxpayers, by Scott A. Hodge, April 29, 2005
Statement Before the Senate Finance Committee of the Pennsylvania State Senate On Pennsylvania's Business Tax Structure, by Thomas O. Armstrong, Ph.D., May 11, 2004
The Cost of Tax Compliance, by J. Scott Moody, July 1, 2001
One-Time Tax Rebates Will Fall Short of Political Promises and Public Expectations, by Scott A. Hodge, April 1, 2001
The Impact of Tax Complexity on Small Business, by J. Scott Moody, September 1, 2000
International Aspects of Tax Reform, by J. D. Foster, Ph.D., April 1, 2000
Reverse Privatization: The Expanding Postal Service, by J. D. Foster, Ph.D., September 9, 1999
The Telephone Excise and the E-Rate Add-On Tax, by J. D. Foster, Ph.D., July 1, 1999
Reforming Social Security, by J. D. Foster, Ph.D., February 1, 1999
Tax Rate Reduction in 1998, by J. D. Foster, Ph.D., February 1, 1998
Compliance Costs of Alternative Tax Systems II, by Arthur P. Hall, Ph.D., March 21, 1996
Compliance Costs of Alternative Tax Systems, by Arthur P. Hall, Ph.D., June 1, 1995
The R & E Expense Allocation Rules, by Tracy Kaye, May 23, 1995
Capital Gains Taxation and Small Business House Small Business Committee Testimony, by J. D. Foster, Ph.D., March 1, 1995
The Economics of Section 1071: The FCC, by J. D. Foster, Ph.D., February 1, 1995
The Gift and Estate Tax and Economic Performance, by J. D. Foster, Ph.D., February 1, 1995
The Prospects for Improving Official Revenue Estimates, by J. D. Foster, Ph.D., February 1, 1995
The Contract with America and Tax Reform, by J. D. Foster, Ph.D., January 11, 1995
The Compliance Costs and Regulatory Burden Imposed by the Federal Tax Laws, by Arthur P. Hall, Ph.D., January 1, 1995
Public Investment and Deficit Reduction, by J. D. Foster, Ph.D., June 1, 1993
Remarks by the Honorable Lloyd Bentsen, Recipient of the Tax Foundation’s 1989 Distinguished Service Award for the Public Sector, by Hon. Lloyd Bentsen, October 10, 1989