![Gas Taxes, July 2018. State Gas Tax Rates](https://taxfoundation.org/wp-content/uploads/2018/08/Gas-Tax-July-2018-CROP-300x213.png)
Katherine Loughead is a Senior Policy Analyst & Research Manager with the Center for State Tax Policy at the Tax Foundation, where she serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes.
Ms. Loughead was one of the lead authors of Wisconsin Tax Options: A Guide to Fair, Simple, Pro-Growth Reform and Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform. Her work has been cited in The New York Times, USA TODAY, Forbes, the Associated Press, and numerous state media outlets across the country.
Prior to joining the Tax Foundation in April 2018, Ms. Loughead worked for a U.S. senator and a member of the U.S. House of Representatives, where she advised on tax policy during the consideration and enactment of the historic Tax Cuts and Jobs Act. A graduate of the John Wesley Honors College at Indiana Wesleyan University, Ms. Loughead holds a degree in English and Business Administration, as well as a paralegal certificate from Georgetown University.
Originally from Belvidere, Illinois, Katherine now lives in Washington, D.C., where in her spare time she can be found taking flying trapeze classes or reliving her gymnastics days at the local YMCA.
Latest Work
![Gas Taxes, July 2018. State Gas Tax Rates](https://taxfoundation.org/wp-content/uploads/2018/08/Gas-Tax-July-2018-CROP-300x213.png)
![Wisconsin Tax Reform, Sales Tax Revenue](https://taxfoundation.org/wp-content/uploads/2018/08/BadgerTFHeader-01-300x91.png)
Online Sales Tax Revenue Presents Opportunity for Permanent, Comprehensive Reform in Wisconsin
Wisconsin’s tax system needs to be more competitive. New revenue from online sales taxes will make it easier to accomplish comprehensive reforms that benefit all Wisconsinites.
13 min read![How high are capital stock taxes in your state? 2018](https://taxfoundation.org/wp-content/uploads/2018/07/Capital-Stock-Taxes-300x268.png)
![How High Are Wine Taxes in Your State? 2018](https://taxfoundation.org/wp-content/uploads/2018/07/Wine-crop-300x214.png)
How High Are Wine Taxes in Your State?
1 min read![Tax Cuts and Jobs Act State Conformity](https://taxfoundation.org/wp-content/uploads/2018/07/USA-map-300x214.jpg)
Five States Accomplish Meaningful Tax Reform in the Wake of the Tax Cuts and Jobs Act
Georgia, Idaho, Iowa, Missouri, and Utah capitalized upon the Tax Cuts and Jobs Act’s (TCJA) changes by conforming to increase their annual state revenues.
5 min read![State ranking by corporate income tax reliance. CIT](https://taxfoundation.org/wp-content/uploads/2018/07/CIT-State-Reliance-300x265.png)
![Soda Tax, Candy, Grocery Sales Tax](https://taxfoundation.org/wp-content/uploads/2018/07/soda-pop-1303969_1920-300x199.jpg)
Sales Taxes on Soda, Candy, and Other Groceries, 2018
When policymakers get in the habit of handpicking goods for which the sales tax does or does not apply, the tax base simultaneously erodes and becomes more complex.
25 min read![Personal Income Tax Reliance by State, State Rankings](https://taxfoundation.org/wp-content/uploads/2018/07/Personal-Income-Tax-Reliance-300x265.png)
![To What Extent Does Your State Rely on Sales Taxes?](https://taxfoundation.org/wp-content/uploads/2018/06/Sales-02-300x265.png)
To What Extent Does Your State Rely on Sales Taxes?
Sales taxes represent a major source of state and local revenue. Click to see how much your state relies on sales taxes and for a state-by-state comparison.
3 min read![State Reliance on Property Tax Rankings 2018](https://taxfoundation.org/wp-content/uploads/2018/06/Property-Tax-State-Reliance-300x265.png)
![State & Local Excise Tax Collections per Capita, FY 2015](https://taxfoundation.org/wp-content/uploads/2016/10/ExciseperCapita-01-300x264.png)
How Much Does Your State Collect in Excise Taxes?
Excise taxes make up a relatively small portion of state and local tax collections—about 11 percent—but per capita collections vary widely from state to state.
3 min read![State and Local Individual Income Tax Collections Per Capita](https://taxfoundation.org/wp-content/uploads/2017/07/Ind-Income-Per-Capita-01-300x280.png)
State and Local Individual Income Tax Collections Per Capita
On average, state and local governments collected $1,144 per person from individual income taxes, but collections varied widely from state to state.
2 min read![State Beer Taxes, 2018](https://taxfoundation.org/wp-content/uploads/2017/06/Beer-01-300x286.png)
Beer Taxes by State, 2018
3 min read![Pensions Funding Ratio Tax Foundation](https://taxfoundation.org/wp-content/uploads/2018/05/pensions2018-01-300x259.png)
How Well-Funded are Pension Plans in Your State?
More than half the states have pension plans that are less than two-thirds funded, and five states have pension plans that are less than 50 percent funded.
2 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/soda-1-300x222.jpg)
![Average Per Capita Property Taxes: How Does Your State Compare?](https://taxfoundation.org/wp-content/uploads/2017/09/PropTaxesPerCap-01-300x261.png)
Average Per Capita Property Taxes: How Does Your State Compare?
While property taxes inevitably draw the ire of some residents living in high-tax jurisdictions, property values are a relatively good indicator of the value of local services received, such as well-funded roads and schools. At the same time, good local public services can make municipalities more desirable, thereby increasing residential property value.
3 min read![Sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/shopping-sales-300x185.jpg)
Sales Tax Complexity: Diaper Edition
3 min read![](https://taxfoundation.org/wp-content/uploads/2018/05/MS-Cig-revenue-300x232.png)
![State Marijuana Taxes 2018](https://taxfoundation.org/wp-content/uploads/2018/04/MarijuanaTaxes-01-300x275.png)
How High Are Recreational Marijuana Taxes in Your State?
As public opinion increasingly favors the legalization of recreational marijuana, a growing number of states must determine how to structure marijuana taxes.
2 min read![](https://taxfoundation.org/wp-content/uploads/2018/04/SalesTaxJurisdictions-Map-300x257.png)