Research Areas
State Tax and Spending Policy
The Tax Foundation's Center for State Fiscal Policy educates taxpayers about sound state fiscal policy and the size of the tax burden borne by Americans at the state and local level. We do this by producing, distributing, and marketing meaningful data and principled analysis that influences the debate at the state and local level toward pro-growth tax policies.
The Tax Foundation's State Tax and Spending Policy section provides a comprehensive resource for information on tax and spending policy in the 50 U.S. states. For information on your state, click on the map below or select from the drop-down menu. For additional questions about state tax and spending policy, please call (202) 464-6200.
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Most Popular Articles
State and Local Tax Burdens by State, 1977-Present
State and Local Tax Burdens Compared to Other U.S. States, 1977-Present
State Business Tax Climate Index Rankings by State
State Individual Income Tax Rates
Articles from the Tax Foundation
- Susan Urahn of the Pew Center on the States: States in Fiscal Peril, November 18, 2009
- Testimony to Vermont Blue Ribbon Tax Structure Commission: The Role of the Lottery in Vermont’s Tax Policy, by Alicia Hansen, November 17, 2009
- Testimony to Vermont Blue Ribbon Tax Structure Commission: Options for Improving Vermont’s Tax Competitiveness, by William Ahern, November 17, 2009
- Map: Top Effective Marginal Tax Rates Under House Health Care Plan, November 16, 2009
- Orange Grove: Cities overreach on hotel fees, by Joseph Henchman, November 10, 2009
- Remarks to the Tax Analysts Conference on the State Fiscal Crisis, by Joseph Henchman, October 30, 2009
- New Report Highlights State and Local Government Spending Priorities, October 29, 2009
- Where Do State and Local Governments Concentrate Their Spending?, by Gerald Prante, October 29, 2009
- Josh Culling of NTU: 2009 State Ballot Guide, October 28, 2009
- New Jersey and New York Counties Rank Highest in Property Tax, Louisiana Parishes Lowest, by Gerald Prante, October 28, 2009
- New Census Data: From 2006 to 2008, NY, NJ Counties Rank Highest in Property Taxes on Homeowners, October 28, 2009
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid, 2006-2008 (3-Year Average), , October 28, 2009
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes as a Percentage of Home Value, 2006-2008 (3-Year Average), October 28, 2009
- Taxes, Competitiveness and the New Hampshire Business Climate (Testimony before the New Hampshire Legislature), by Scott A. Hodge, October 21, 2009
- NJ Senate Republican Leader Tom Kean: Tax Reform in the Garden State, October 21, 2009
- Map: Sales Tax Average Rates, October 19, 2009
- Tax Foundation Releases Updated Combined State and Local Sales Tax Rates, October 16, 2009
- Updated State and Local Option Sales Tax, by Kail Padgitt, October 16, 2009
- Matt Mayer of the Buckeye Institute: Income Tax Cuts "Freeze" in Ohio, October 14, 2009
- New Report Compares State and Local Government Tax Revenue Sources, October 9, 2009
- Where Do State and Local Governments Get Their Tax Revenue?, by Gerald Prante, October 9, 2009
- Map: State Business Tax Climate Index, October 5, 2009
- State and Local Property Tax Collections Per Capita by State, Fiscal Year 2007, October 4, 2009
- State Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
- Local Property Tax Collections Per Capita, Fiscal Year 2007 , October 4, 2009
- Gerald Prante of the Tax Foundation: Property Taxes, September 30, 2009
- Map: Property Taxes on Owner-Occupied Housing by State, September 28, 2009
- Major Components of the State Business Tax Climate Index, FY 2010 , September 22, 2009
- Which States Are Best for Business? 2010 State Business Tax Climate Index, September 22, 2009
- New Census Data on Property Taxes on Homeowners, by Gerald Prante, September 22, 2009
- State Business Tax Climate Index-- Unemployment Insurance Tax Index, 2010, September 22, 2009
- State Business Tax Climate Index-- Corporate Tax Index, 2010, September 22, 2009
- State Business Tax Climate Index-- Sales Tax Index, 2010, September 22, 2009
- State Business Tax Climate Index--Individual Income Tax Index, 2010 , September 22, 2009
- State Business Tax Climate Index--Property Tax Index, 2010 , September 22, 2009
- Property Taxes on Owner-Occupied Housing, by County, 2005 - 2008, Ranked by Property Taxes Paid, September 22, 2009
- State Business Tax Climate Index Rankings, 2006 - 2010 , September 22, 2009
- 2010 State Business Tax Climate Index (Seventh Edition), by Kail Padgitt, September 22, 2009
- Property Taxes on Owner-Occupied Housing by State, 2004 - 2008, September 22, 2009
- Property Taxes on Owner-Occupied Housing by County, 2005 - 2008, Ranked by Taxes as Percentage of Home Value, September 22, 2009
- New Data and Research on State Governments on Tax Foundation Website , by TF Staff, September 21, 2009
- State and Local Government Employees and Pay - Firefighters, 2007, September 21, 2009
- State and Local Government Employees and Pay - Fire Total, 2007 , September 21, 2009
- Full-Time Equivalent State and Local Government Employees per 10,000 Residents, by Function , September 21, 2009
- State and Local Government Employees and Pay - Hospitals, 2007, September 21, 2009
- State and Local Government Employees and Pay - Health, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Public Welfare, 2007 , September 21, 2009
- Government Employees and Pay - Total Higher Education, 2007 , September 21, 2009
- Government Employees and Pay - All Other Higher Education, 2007 , September 21, 2009
- Government Employees and Pay - Higher Education Instructional Employees, 2007 , September 21, 2009
- Government Employees and Pay - Education Total, 2007 , September 21, 2009
- Government Employees and Pay - Other Education, 2007 , September 21, 2009
- Government Employees and Pay - Total Elementary and Secondary Education, 2007 , September 21, 2009
- Government Employees and Pay - All Other Elementary and Secondary Education, 2007 , September 21, 2009
- Government Employees and Pay - Elementary and Secondary Education Instructional Employees, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Other Fire Employees, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Other Police Employees, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Police Total, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Police Officers, 2007 , September 21, 2009
- Full Time Equivalent (FTE) Employees of State and Local Governments, by Selected Function, Dollars, 2007 , September 21, 2009
- Percent of Total State and Local Government Full-Time Equivalent Employment by Function , September 21, 2009
- State and Local Government Employees and Pay by Government Function , September 21, 2009
- State and Local Government Employees and Pay - Corrections, 2007 , September 21, 2009
- State and Local Government Employees and Pay - Highways, 2007 , September 21, 2009
- Total Wages and Salaries of Employees in State and Local Government, Federal Government, Military, and Private Sectors - Percent of Total Wages and Salaries, 2007 , September 21, 2009
- Total Non-Wage Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors - Percentage of Total Non-Wage Compensation, 2007 , September 21, 2009
- Total Non-Wage Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Total Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors - Percentage of Total Compensation, 2007 , September 21, 2009
- Total Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Employment in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Employment in State and Local Government, Federal Government, Military, and Private Sectors - Percentage of Total Employment, 2007 , September 21, 2009
- Average Wages and Salaries of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Average Total Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007, September 21, 2009
- Percent Change in Average Total Compensation in State and Local Government, Federal Government, Military, and Private Sectors from 2001 to 2007 , September 21, 2009
- Average Total Compensation in State and Local Government, Federal Government, Military, and Private Sectors, 2001 and 2007 , September 21, 2009
- Average Non-Wage Compensation of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- Total Wages and Salaries of Employees in State and Local Government, Federal Government, Military, and Private Sectors, 2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Benefits Paid as Percent of State and Local Government Direct Expenditure, FY 2005-2006 , September 21, 2009
- State Government Employee Retirement Systems - Benefits Paid as Percent of State Government Direct Expenditure, FY 2005-2006 , September 21, 2009
- Local Government Employee Retirement Systems - Benefits Paid as Percent of Local Government Direct Expenditure, FY 2005-2006 , September 21, 2009
- State and Local Government Employee Retirement Systems - Benefits per Beneficiary, FY 2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Percent of Investment Portfolio, FY2006-2007, September 21, 2009
- State Government Employee Retirement Systems - Percent of Investment Portfolio, FY2006-2007, September 21, 2009
- Local Government Employee Retirement Systems - Percent of Investment Portfolio, FY2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Investment Portfolio, FY2006-2007, September 21, 2009
- State Government Employee Retirement Systems - Investment Portfolio, FY2006-2007, September 21, 2009
- Local Government Employee Retirement Systems - Investment Portfolio, FY2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Employer Contributions Per Dollar of Employee Contributions, FY 2006-2007, September 21, 2009
- State Government Employee Retirement Systems - Employer Contributions Per Dollar of Employee Contributions, FY 2006-2007 , September 21, 2009
- Local Government Employee Retirement Systems - Employer Contributions Per Dollar of Employee Contributions, FY 2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Members and Beneficiaries, FY 2006-2007 , September 21, 2009
- State Government Employee Retirement Systems - Receipts by Source, FY 2006-2007, September 21, 2009
- Local Government Employee Retirement Systems - Receipts by Source, FY 2006-2007, September 21, 2009
- State and Local Government Employee Retirement Systems - Receipts by Source, FY 2006-2007 , September 21, 2009
- State and Local Government Employee Retirement Systems - Expenditures, FY 2006-2007 , September 21, 2009
- Local-Level Government Employee Retirement Systems - Expenditures, FY 2006-2007 , September 21, 2009
- State-Level Government Employee Retirement Systems - Expenditures, FY 06-07 , September 21, 2009
- Population Per Governmental Unit by Type , September 21, 2009
- Governmental Units by Type, September 21, 2009
- Fergus Cullen of the Yankee Institute for Public Policy: Connecticut Budget, September 16, 2009
- "Amazon Tax" Unconstitutional and Unwise, by Joseph Henchman and Justin Burrows, September 15, 2009
- Mark Robyn of the Tax Foundation: Sales Tax Holidays, August 26, 2009
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, August 26, 2009
- Interview with Governing Magazine on Tax Cuts, by Joseph Henchman, August 19, 2009
- Second Amendment holiday misses target, by Micah Cohen, August 9, 2009
- Corporate Taxes and Wages: Evidence from the 50 States, by Robert Carroll, August 6, 2009
- The Corporate Income Tax and Workers’ Wages: New Evidence from the 50 States, by Robert Carroll, August 3, 2009
- Chicago Tribune Interviews Director of Policy and Communications Bill Ahern on Complicated Sales Tax Exemptions, August 2, 2009
- Solving California's budget problems, by Micah Cohen and Kiran Sheffrin, July 30, 2009
- Tax Foundation Summer Fellows Micah Cohen and Kiran Sheffrin Pen Op-Ed on California Tax Reform for San Diego Union-Tribune, July 30, 2009
- Pittsburgh Tribune-Review Reporter Interviews Director of Policy and Communications Bill Ahern on Pennsylvania’s Tax Burden, July 29, 2009
- Tax Foundation Featured in BARRON’S Cover Story on California Budget, July 27, 2009
- Finding Stable Ground: California Reform Commission Puts Tax Overhaul on Table, by Micah Cohen and Kiran Sheffrin, July 27, 2009
- Wall Street Journal Editorial Highlights State Business Tax Climate Index Information on New Jersey, July 25, 2009
- North Carolina Budget “Compromise” Between House and Senate Combines the Worst of Both, July 24, 2009
- North Carolina Budget “Compromise” Between House and Senate Combines the Worst of Both, July 24, 2009
- Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, July 23, 2009
- Raleigh News & Observer Reporters Interview Joseph Henchman on North Carolina Budget Compromise, July 22, 2009
- ABCNews.com Article Highlights Tax Foundation Report on Health Care Surtax, July 20, 2009
- Matt Brouillette of the Commonwealth Foundation: Budget Battle in Pennsylvania, July 20, 2009
- New York Post Features Tax Foundation Data on Health Care Surtax in Cover Story, July 16, 2009
- Providence Journal Quotes Tax Foundation Manager of Media Relations Natasha Altamirano on Cross-Border Shopping, July 15, 2009
- Maine Rep. John Piotti: Tax Reform in the Pine Tree State, July 15, 2009
- Game Misconduct: St. Louis Widens Jock Tax, by Kiran Sheffrin, July 14, 2009
- Tax Foundation Intern Kiran Sheffrin Pens Boston Herald Op-Ed on “Jock Tax” Targeting Major League Baseball All Stars, July 14, 2009
- States Begin New Fiscal Year Following Many Tax Changes, July 13, 2009
- Some States Respond to Budget Shortfalls with Tax Increases, by Mark Robyn and Kail Padgitt, July 13, 2009
- Baltimore Sun Editorial Board Highlights Tax Foundation Data on State and Local Tax Burdens, July 10, 2009
- State Sales, Gasoline, Cigarette, and Alcohol Tax Rates by State, 2000-2009, July 10, 2009
- State Corporate Income Tax Rates, 2000-2009, July 10, 2009
- Portland Business Journal Cites Tax Foundation Fiscal Fact Criticizing Oregon’s Recent Slew of Tax Hikes, July 9, 2009
- The Dam Bursts in the Beaver State: Oregon’s Wave of Tax Increases and New Spending, by Jack Mountjoy and Joseph Henchman, July 9, 2009
- Wind Power: Good Enough Not to Need Subsidies, by Joseph Henchman, July 1, 2009
- State Individual Income Tax Rates, 2000-2009, July 1, 2009
- Higher cigarette taxes: unhealthy and unfair, by Patrick Fleenor, June 29, 2009
- The Dangers of Privatizing Tax Collection: Priceline.com, Inc. v. City of Anaheim, by Joseph Henchman and Justin Burrows, June 25, 2009
- Illinois Tax Plan Would Sacrifice Its Only Tax Advantage Over Other States, June 23, 2009
- The Pine Tree State Chops Down Income Tax: Maine Enacts Major Tax Reform, by Kail Padgitt, June 23, 2009
- Poor State Fiscal Policy: North Carolina Passes Tax Breaks to Attract Apple, June 3, 2009
- Jamie Story of the Grassroot Institute of Hawaii: Tax Hikes in the Aloha State, June 3, 2009
- Indiana Supreme Court Votes to Avoid Education Finance Litigation Mess, June 2, 2009
- Joseph Henchman of the Tax Foundation: Corzine, Christie and Lonegan Tax Proposals, May 27, 2009
- New Jersey’s Gubernatorial Race, Part II: Governor Corzine’s Challengers Call for Lowering Tax Burdens , by Joseph Henchman, May 27, 2009
- New Jersey’s Gubernatorial Race, Part I: Governor Corzine Proposes 10.75% Income Tax Rate , by Joseph Henchman, May 27, 2009
- Economic Incidence: Consumers May Not Remit Ohio’s Tax on Grocery Sales, But They Pay It, by Joseph Henchman, Maurice Thompson and Justin Burrows, May 26, 2009
- A Golden Opportunity: California’s Budget Crisis Offers a Chance to Fix a Broken Tax System, by Joseph Henchman, May 18, 2009
- The Price of Paradise: Hawaii Becomes Fifth State to Adopt New Income Tax Brackets on High-Earners, by Joseph Henchman and Mark Robyn, May 12, 2009
- Ron Snell of the National Conference of State Legislatures: Addressing State Budget Shortfalls, May 6, 2009
- Remarks to the Shaftesbury Society Luncheon hosted by the John Locke Foundation, Raleigh, North Carolina, by Joseph Henchman, May 5, 2009
- Jonathan Williams of the American Legislative Exchange Council: Rich States, Poor States, April 29, 2009
- Joseph Coletti of the John Locke Foundation: Tax Reform in North Carolina, April 22, 2009
- Border Zone Cigarette Taxation: Arkansas’s Novel Solution to the Border Shopping Problem, by Mark Robyn, April 9, 2009
- From the House That Ruth Built to the House the IRS Built, by Travis Greaves and Joseph Henchman, April 6, 2009
- Kristina Rasmussen of the Illinois Policy Institute: Gov. Quinn's Tax Increase Proposal, April 1, 2009
- The Effect of the Federal Cigarette Tax Increase on State Revenue, by Patrick Fleenor, April 1, 2009
- Tax Freedom Day by State, 2009, March 31, 2009
- Tax Freedom Day and Tax Burden, 1900-2009, March 31, 2009
- America Celebrates Tax Freedom Day, by Josh Barro, March 31, 2009
- Rhode Island’s “Business-Friendliness” Ranking Would Improve Dramatically Under Governor’s Plan, March 27, 2009
- States Use Gentle Hand in Taxing Timberland, by Travis Greaves, March 25, 2009
- Illinois’s “Business-Friendliness” Ranking Would Decline Sharply Under Governor’s Plan, March 18, 2009
- David Harsanyi of the Denver Post: The Politics of Taxes and Fiscal Policy in Colorado, March 18, 2009
- Testimony before Maryland Legislature on Tax Increase Supermajority Requirements, by Joseph Henchman, March 5, 2009
- Video: Joseph Henchman on Punitive Taxes on Unpopular Groups (CNN), March 4, 2009
- Wisconsin Congressman Urges Tax, Monetary and Entitlement Policy Reform, March 4, 2009
- Facts & Figures Handbook: How Does Your State Compare?, edited by Mark Robyn, February 24, 2009
- Testimony before Maryland Legislature on the Compliance Costs of Estate Taxes, by Josh Barro, February 18, 2009
- Testimony before Maryland Legislature on the Streamlined Sales Tax Project, by Joseph Henchman, February 18, 2009
- Peter Nelson of the Center of the American Experiment: Budget and Tax Reform in Minnesota, February 11, 2009
- State Budget Shortfalls Present a Tax Reform Opportunity, by Joseph Henchman, February 11, 2009
- State Debt Per Capita and as a Percentage of State GDP, Fiscal Year 2007 , February 10, 2009
- State and Local Debt Outstanding Per Capita, Fiscal Year 2006 , February 7, 2009
- Charging Taxpayers for Tax Collection Is a Tax: Weisblat v. City of San Diego, by Joseph Henchman and Travis Greaves, February 6, 2009
- Urging the California Court of Appeal to Rule that Charging Taxpayers for Tax Collection is a Tax: Weisblat v. City of San Diego, by Joseph Henchman and Adam Van Susteren, February 5, 2009
- State General Sales Tax Collections Per Capita, Fiscal Year 2007* , February 5, 2009
- State and Local Corporate Income Tax Collections Per Capita and Per Household, Fiscal Year 2006 , February 5, 2009
- State and Local Individual Income Tax Collections Per Capita and Per Household, Fiscal Year 2004-2006 , February 5, 2009
- State Selective Sales Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
- Income Per Capita by State, Fiscal Year 2008 , February 5, 2009
- State Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
- State Surplus or Deficit Per Capita, Fiscal Year 2007 , February 5, 2009
- State Spending Per Capita, Fiscal Year 2007 , February 5, 2009
- State Revenues Per Capita, Fiscal Year 2007 , February 5, 2009
- State Individual Income Tax Collections Per Capita, Fiscal Year 2007 , February 5, 2009
- State Corporate Income Tax Collections Per Capita and Per Household, Fiscal Year 2004-2007 , February 5, 2009
- Joseph Henchman of the Tax Foundation: State Budget Shortfalls Present Opportunities for Tax Reform, February 4, 2009
- Letter to the Oklahoma Tax Commission on Cigarette Taxes, by Joseph Henchman and Mark Robyn, January 27, 2009
- Map: State Cigarette Tax Rates, 2009, January 27, 2009
- New York Governor David Paterson’s Tax and Fee Proposals a Mixed Bag, by Josh Barro, January 22, 2009
- State Lottery Sales Per Capita, Fiscal Year 2007 , January 22, 2009
- Lottery Revenue as a Percentage of Own-Source Revenue by State, Fiscal Year 2007 , January 22, 2009
- Implicit Tax Rates on State Lottery Sales by State, Fiscal Year 2007 , January 22, 2009
- CBPP Report Confuses Two Issues; Ignores Budget Reform Opportunity, by Joseph Henchman, January 8, 2009
- New Census Data on Property Taxes on Homeowners, by Gerald Prante and Mark Robyn, December 12, 2008
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes Paid*, 2005-2007 (3-Year Average), December 12, 2008
- Property Tax on Owner-Occupied Housing, by County, Ranked by Property Taxes as a Percentage of Home Value*, 2005-2007 (3-Year Average), December 12, 2008
- Give police a break: Leave the cigarette tax alone, by Patrick Fleenor, December 11, 2008
- Map: Combined State and Local Sales Tax Rates, 2008, November 30, 2008
- Map: State Excise Tax Rates on Beer, 2008, November 30, 2008
- U.S. News and World Report Uses Tax Freedom Day Data in Article on Low-Tax Places to Retire, November 25, 2008
- Permitting Class Refund Actions Is Key to Effective Challenges of Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Travis Greaves, November 24, 2008
- Josh Culling of the National Taxpayers Union on Election Day Results of Tax-Related Ballot Initiatives, November 19, 2008
- Urging California Court of Appeal to Permit Class Refund Actions in Challenges of Illegal Local Taxes-- Ardon v. City of Los Angeles, by Joseph Henchman and Edward M. Teyssier, November 14, 2008
- NYC May See Higher Income, Sales and Property Taxes, by Josh Barro, November 12, 2008
- State Business Tax Climate Index Tour ? Part III: Christopher Summers of the Maryland Public Policy Institute, November 6, 2008
- State Business Tax Climate Index Tour ? Part II: Bill Felkner of the Ocean State Policy Research Institute (Rhode Island), November 5, 2008
- State Business Tax Climate Index Tour ? Part I: Gregg Edwards of the Center for Policy Research of New Jersey, November 4, 2008
- Pros and Cons of the Maryland Slots Proposal, from a Tax Policy Perspective, by Alicia Hansen and Gerald Prante, November 3, 2008
- Voters Will Consider Tax-Related Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
- State Estate and Gift Tax Collections, by State and Per Capita, Fiscal Year 2007 , October 31, 2008
- Transit Agencies in Bind Due to SILO Deals and AIG Collapse, by Joseph Henchman, October 30, 2008
- Staff Economist Josh Barro on the 2009 State Business Tax Climate Index, October 22, 2008
- North Dakota's Measure 2: How Would Rate Cuts Affect the Peace Garden State's Competitiveness?, by Joseph Henchman, October 17, 2008
- Wall Street Journal Developments Blog Highlights the 2009 State Business Tax Climate Index, October 8, 2008
- Would the Proposed Bailout Affect Local Property Tax Collections?, by Joseph Henchman, September 29, 2008
- New Census Data on Property Taxes on Homeowners, by Gerald Prante, September 23, 2008
- Tax Foundation Urges Texas Court to Avoid Sparking an Interstate Tax War, by Joseph Henchman and Paul Galindo, August 25, 2008
- Video: Joseph Henchman on Sales Tax Holidays (Fox Business News), August 20, 2008
- Tax Study Commission Can Improve Business Cimate, by Joseph Henchman, August 19, 2008
- The Right Prescription for Mississippi, by Joseph Henchman, August 19, 2008
- Indiana Court Should Avoid Education Finance Mess: Bonner v. Daniels, by Joseph Henchman and Paul Galindo, August 18, 2008
- National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2008 , August 13, 2008
- Urging Texas Court to Avoid Sparking an Interstate Tax War -- First American Title Ins. Co. v. Combs, by Joseph Henchman, August 12, 2008
- The Wall Street Journal on Cigarette Taxes, August 11, 2008
- CBPP Critique of State and Local Burden Methodology Is Baseless and Hypocritical, by TF Staff, August 8, 2008
- Tax Foundation State and Local Tax Burden Estimates for 2008: An In-Depth Analysis and Methodological Overview, August 7, 2008
- State-Local Tax Burdens Dip As Income Growth Outpaces Tax Growth, by Gerald Prante, August 7, 2008
- State and Local Tax Burdens: All States, One Year, 1977-2008, August 7, 2008
- State and Local Tax Burdens: All Years, One State, 1977-2008, August 7, 2008
- Urging Indiana Courts to Avoid Education Finance Mess -- Bonner v. Daniels, by Joseph Henchman, August 5, 2008
- Summary of Federal Individual Income Tax Data by State, 2006 , August 1, 2008
- State and Local General Sales and Gross Receipts Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- State and Local Revenues Per Capita and Per Household, Fiscal Year 2006 , July 20, 2008
- Economic Growth Requires Bold Steps: Mississippi Should Consider Tax Reform Recommendations, by Joseph Henchman, July 18, 2008
- Local Wage, Income, and Occupational Privilege Taxes, 2008, July 15, 2008
- California Legislators Push for More Double-Digit Income Tax Rates, by William Ahern, July 14, 2008
- County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
- Certainty and Uniformity: The Standards (Testimony Before Congress on H.R. 5267, the Business Activity Tax Simplification Act of 2008), by Joseph Henchman, June 24, 2008
- Arizona's Special Interest Laundry List, by Josh Barro and Joseph Henchman, June 24, 2008
- The Wall Street Journal on Property Taxes, June 11, 2008
- Assessing Arizona?s State Tax Policy, by Gerald Prante, June 9, 2008
- Sound Tax Policy Coming to New York (?), by Josh Barro, June 6, 2008
- State Government General Revenue* by Source, Fiscal Year 2006 , June 4, 2008
- State and Local Spending Per Capita and Per Household, Fiscal Year 2006 , June 4, 2008
- State General Sales Tax Collections Per Capita and Per Household, Fiscal Year 2006 , June 3, 2008
- Local Government General Revenue by Source, Fiscal Year 2006 , June 3, 2008
- States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
- Maryland Flouts Regional Tax Competition with Historic Tax Hike, by William Ahern, April 9, 2008
- An Opportunity to Improve Mississippi's Tax Climate, by Joseph Henchman and Tonya Barr, April 3, 2008
- An Economic Analysis of Georgia?s Tax Cut Proposals, by Gerald Prante, March 28, 2008
- Tax Freedom Day: A Description of Its Calculation and Answers to Some Methodological Questions, by TF Staff, March 26, 2008
- Tax Freedom Day by State, 1970-2009, March 26, 2008
- A Modest Proposal for Raising Education Revenue in Arkansas Without a Lottery, by Alicia Hansen, March 11, 2008
- CNN Money on Deductions, Credits and Exemptions, March 2, 2008
- Links to State Individual Income Tax Forms, February 15, 2008
- State Revenues by Source, 1902-2005, February 3, 2008
- States Target Cell Phones for a Stealth, Burdensome Tax, by Joseph Henchman, January 18, 2008
- State Property Tax Debates Heating Up, by Tonya Barr, January 1, 2008
- Tax Foundation Testimony Before the Ways and Means Committee of the Vermont Legislature, by William Ahern and Gerald Prante, December 11, 2007
- Defending Competitive Neutrality Before the Supreme Court, by Joseph Henchman, November 30, 2007
- A State-by-State Estimate of Individual Income Tax Changes from Rangel?s ?Mother of All Reforms? Bill, by Gerald Prante, October 29, 2007
- Corporate Tax Burden by Metropolitan Statistical Area (MSA), 2005 , October 24, 2007
- Corporate Income Taxes Paid by Congressional District, October 24, 2007
- Federal Taxes Paid vs. Federal Spending Received by State, 1981-2005 , October 19, 2007
- Paying at the Pump: Gasoline Taxes in America, by Jonathan Williams, October 16, 2007
- Federal Spending Received Per Dollar of Taxes Paid by State, 2005, October 9, 2007
- Protecting Competitive Neutrality Before the Supreme Court?Kentucky Department of Revenue v. Davis, by Brian E. Bailey and Chris Atkins, September 21, 2007
- New Census Data Shows Where Property Taxes Hit Homeowners Hardest, by Gerald Prante, September 12, 2007
- K-12 Spending More Reliant on Federal Government Since No Child Left Behind Act, by Gerald Prante, July 30, 2007
- Appropriation by Litigation: Estimating the Cost of Judicial Mandates for State and Local Education Spending, by Chris Atkins, July 26, 2007
- Itemization Rates by State, 2005, July 24, 2007
- Most Americans Don?t Itemize on Their Tax Returns, by Gerald Prante, July 23, 2007
- As Presidential Candidates Target Investment Income for Higher Taxes, Which States Stand to Lose the Most?, by Gerald Prante, July 16, 2007
- Gambling with Tax Policy: States' Growing Reliance on Lottery Tax Revenue, by Alicia Hansen, July 3, 2007
- A State-by-State Estimate of the Impact of SCHIP Expansion and a 156 Percent Cigarette Tax Hike, by Gerald Prante, June 28, 2007
- General Sales Tax Collections by State, Fiscal Year 2006, June 28, 2007
- State and Local Debt Per Capita, 2005, June 28, 2007
- Toll Revenue vs. Motor Fuel Taxes by State, 2005, June 11, 2007
- State and Local Government General Revenue by Source, 2005, June 7, 2007
- State Motor Fuel Tax Collections by State, 2006, June 7, 2007
- Change in Per Capita State and Local Property Taxes from 2000 to 2005, May 15, 2007
- Who Will Pay Taxes for Tennessee Governor's "Schools First" Initiative, and Who Will Receive the Spending?, by Andrew Chamberlain and Gerald Prante, April 18, 2007
- William Fox on the Merits of State Sales Taxes and Local Property Taxes, April 5, 2007
- Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, by Andrew Chamberlain and Gerald Prante, March 22, 2007
- Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts, by Andrew Chamberlain and Gerald Prante, March 22, 2007
- Federal Tax Burden by U.S. Congressional District, 2004, March 22, 2007
- Federal Tax Burden by County, 2004, March 22, 2007
- Federal Tax Burden by Major City Area (MSA), 2004, March 22, 2007
- Tax Reform Can Boost Kansas' Tax Climate, by Jonathan Williams and Chris Atkins, February 21, 2007
- Corporate Tax Reform Will Enhance Kansas Competitiveness, by Jonathan Williams and Chris Atkins, February 21, 2007
- Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance, by John L. Mikesell, January 31, 2007
- Georgia?s Tax System: A Factual Foundation for Fundamental Tax Reform, by Jonathan Williams, January 30, 2007
- Tax Reform in Michigan: Replacing the Single Business Tax, by Chris Atkins and Jonathan Williams, January 24, 2007
- John Mikesell on the Reemergence of Gross Receipts Taxes, January 16, 2007
- Gerald Prante on Soaring Property Tax Collections, December 19, 2006
- Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes, by Andrew Chamberlain and Patrick Fleenor, December 4, 2006
- Property Tax Collections Surged with Housing Boom, by Gerald Prante, December 1, 2006
- California's Prop. 87 Fails Economics 101, by Jonathan Williams, November 3, 2006
- California Cigarette Tax Proposal Would Hurt State's Poorest, by Andrew Chamberlain and Patrick Fleenor, October 28, 2006
- Tax Foundation Economists on the 2007 State Business Tax Climate Index, October 24, 2006
- Public Education Revenue by State and Source, Fiscal Year 2004, October 20, 2006
- Crime, Terror Benefit from Prop. 203 Cigarette Tax Hike in Arizona, by Patrick Fleenor, October 16, 2006
- Public Education Revenue by County and Source, Fiscal Year 2004, October 16, 2006
- Smugglers and Thieves Await Passage of California's Prop. 86 Cigarette Tax Hike, by Patrick Fleenor, October 12, 2006
- Increase in Child Tax Credit Sends Families with Many Children off the Tax Rolls, by Gerald Prante, October 10, 2006
- California Schemin': Cigarette Tax Evasion and Crime in the Golden State, by Patrick Fleenor, October 5, 2006
- IRS Data Reveal Which States Benefited Most from 2001 and 2003 Tax Cuts, by Gerald Prante, October 4, 2006
- Establishing Physical Presence: Borders Online Case Reveals Court Disharmony in Applying Physical Presence Rules to State Sales Taxes, by Chris Atkins, September 26, 2006
- The Business Activity Tax Simplification Act: A Good Standard for Multi-State Business, by Chris Atkins, July 24, 2006
- Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?, by Jonathan Williams and Andrew Chamberlain, July 10, 2006
- Ohio's Changing Fortunes: Can the State's Economy Overcome the Tax Burden?, by Curtis S. Dubay and Chris Atkins, June 19, 2006
- Federal Tax Burdens and Expenditures by State, by Curtis S. Dubay, March 16, 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
- A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems, by Chris Atkins, September 30, 2005
- Paying for "Civilized Society" in the Global Marketplace: H.R. 1956's Physical Presence Rule Accurately Matches Taxes Paid and Benefits Received, by Chris Atkins, September 26, 2005
- Local, State and Federal Gas Taxes Consume 45.9 Cents Per Gallon on Average, by Jonathan Williams, September 13, 2005
- Revenue Neutrality: Taxing Peter to Give Tax Cuts to Paul?, by Chris Atkins, June 21, 2005
- Facts & Figures on Government Finance, 38th Edition, edited by Sumeet Sagoo, March 1, 2005
- 2005 State Finance Report, by TF Staff, March 1, 2005
- Dates of Adoption of Major State Taxes, January 1, 2005
- Federal Court Ruling May Hurt Tax Competition, State Tax Reform, by Chris Atkins, September 20, 2004
- State Tax Collections and Rates, by Sumeet Sagoo, March 1, 2004
- State Tax Collections and Distribution by Source, FY2002, December 31, 2002
- State Tax Revenue Growth Compared to Income Growth by State, 1992-2002, December 21, 2002
- State and Local Property Taxes, by Michael Lorelli, August 1, 2001
- State Tax Collections and Rates, by J. Scott Moody, March 1, 1999
- State Tax Rates and 1996 Collections, by J. Scott Moody, February 1, 1998
- State Tax Rates and 1995 Collections, by Arthur P. Hall, Ph.D., October 1, 1996
- State Tax Rates and 1994 Collections, by Arthur P. Hall, Ph.D., June 1, 1995
- Current Issues in Local Government Finance, by Chris R. Edwards, March 1, 1994
- The Taxation of Energy in the U.S.: Who Pays?, by Arthur P. Hall, Ph.D., March 1, 1994
- State Tax Rates and Collections in 1993, by Arthur P. Hall, Ph.D., January 1, 1994
- Survey of State Rates and Collections, by Chris R. Edwards, October 1, 1992
- Tax Review: The Honest Citizen's Guide to Revenue Sharing, by Henry Aaron, October 1, 1971
- State and Local Sales Taxes, by TF Staff, August 1, 1970
- Nontax Revenues, by TF Staff, December 1, 1968
- Medicaid: State Programs After Two Years, by TF Staff, June 1, 1968
- Urban Mass Transportation in Perspective, by TF Staff, April 1, 1968
- State Tax Studies: 1959-1967, by TF Staff, December 1, 1967
- City Income Taxes, by TF Staff, December 1, 1967
- Handbook of State and Local Government Finance, by C. Lowell Harriss, December 1, 1966
- Public Financing of Higher Education, by TF Staff, February 1, 1966
- State Expenditure Controls: An Evaluation (Government Finance Brief No. 2), by TF Staff, October 1, 1965
- State Expenditure Controls: An Evaluation (Research Publication No. 3), by TF Staff, October 1, 1965
- Earmarked State Taxes, by TF Staff, June 1, 1965
- State Aid and Local Property Taxes, December 17, 1943
- Links to Other Tax Policy Resources, December 31, 1969