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. 

By providing these links, the Tax Foundation does not necessarily endorse the products, services, or privacy or security policies of these websites.


 

Cigarette Taxes
Bureau of Alcohol, Tobacco, Firearms and Explosives, Tobacco Statistics

Compliance Costs & Tax Complexity
U.S. Internal Revenue Service, "The Tax Gap"

Corporate Income Tax
IRS Statistics of Income Corporation Tax Statistics

Estate and Gift Tax
U.S. Internal Revenue Service, Estate and Gift Taxes
U.S. Internal Revenue Service, Statistics of Income, Estate Tax Statistics

Excise Taxes
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

Federal Spending
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"

Income Tax
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

International Tax
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

Property Tax
U.S. Census Bureau State and Local Government Finances
Lincoln Institute of Land Policy

State Taxes and Spending
Council on State Taxation
National Association of State Budget Officers (NASBO)
CCH, Incorporated
Tax Analysts
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

Alabama http://www.ador.state.al.us/
Alaska http://www.revenue.state.ak.us/index.htm
Arizona http://www.revenue.state.az.us/
Arkansas http://www.arkansas.gov/dfa/
California http://www.ftb.ca.gov/
Colorado http://www.revenue.state.co.us/TPS_Dir/home.asp
Connecticut          http://www.ct.gov/drs/site/default.asp
Delaware http://www.state.de.us/revenue/default.shtml
Florida http://sun6.dms.state.fl.us/dor/
Georgia http://www.etax.dor.ga.gov/
Hawaii http://www.state.hi.us/tax/tax.html
Idaho http://tax.idaho.gov/
Illinois http://www.revenue.state.il.us/
Indiana http://www.state.in.us/dor/index.html
Iowa http://www.state.ia.us/tax/index.html
Kansas http://www.ksrevenue.org/
Kentucky http://revenue.ky.gov/
Louisiana http://www.rev.state.la.us/
Maine http://www.state.me.us/revenue/
Maryland http://www.comp.state.md.us/
Massachusetts http://www.dor.state.ma.us/
Michigan http://www.michigan.gov/treasury
Minnesota http://www.taxes.state.mn.us/
Mississippi http://www.state.ms.us/frameset.jsp?URL=http%3A%2F%2Fwww.mstc.state.ms.us%2F
Missouri http://www.dor.mo.gov/
Montana http://www.discoveringmontana.com/revenue/default.asp
Nebraska http://www.revenue.state.ne.us/index.html
Nevada http://tax.state.nv.us/
New Hampshire http://www.nh.gov/revenue/
New Jersey http://www.state.nj.us/treasury/taxation/
New Mexico http://www.state.nm.us/tax/
New York http://www.tax.state.ny.us/
North Carolina http://www.dor.state.nc.us/
North Dakota http://www.state.nd.us/taxdpt/
Ohio http://tax.ohio.gov//
Oklahoma http://www.oktax.state.ok.us/
Oregon http://egov.oregon.gov/DOR/
Pennsylvania http://www.revenue.state.pa.us/
Rhode Island http://www.tax.ri.gov/
South Carolina http://www.sctax.org/default.htm
South Dakota http://www.state.sd.us/drr2/revenue.html
Tennessee http://www.state.tn.us/revenue/
Texas http://www.cpa.state.tx.us/
Utah http://www.tax.utah.gov/
Vermont http://www.state.vt.us/tax/index.shtml
Virginia http://www.tax.virginia.gov/
Washington http://dor.wa.gov/
West VA http://www.state.wv.us/taxdiv/ 
Wisconsin http://www.dor.state.wi.us/
Wyoming http://revenue.state.wy.us/
D.C. http://cfo.dc.gov/otr/site/default.asp

 

Tax Law
U.S. Internal Revenue Service, "Tax Law Changes"
The Truth About Frivolous Tax Arguments - IRS

Tax Reform
President’s Advisory Panel on Federal Tax Reform