Skip to content
US
Europe
Subscribe
Donate
Research
Research Areas
Federal Tax
State Tax
Global Tax
EU Tax
All Research
Meet Our Experts
Featured Projects
Tariff Tracker
FAQ: One Big Beautiful Bill Act
2026 Tax Calculator
Growth and Opportunity Tax Plan
Federal Tax Modeling
State Reforms for Mobility and Modernization
State Tax Competitiveness Index
International Tax Competitiveness Index
European Tax Policy Scorecard
Featured Issues
Tariffs & Trade
One Big Beautiful Bill Act
Property Taxes
Global Tax Deal
Debt & Deficits
Cost Recovery
Taxes on Savers & Investors
State Tax Trends
Latest Research
2025 European Tax Policy Scorecard
55 min read
Experts
Data
Data Areas
Federal Tax
State Tax
Global Tax
EU Tax
All Data
Meet Our Experts
Featured Projects
Facts & Figures: How Does Your State Compare?
Federal Income Tax Brackets
Who Pays Federal Income Taxes
2026 Tax Calculator
State and Local Tax Burdens
Corporate Tax Rates Around the World
Sources of Government Revenue in the OECD
Featured Issues
State Data Explorer
Country Data Explorer
State Tax Maps
European Tax Maps
Latest Data
Vaping Taxes by State, 2026
8 min read
Blog & Commentary
Tax Policy Blog
See All Testimony
See All Op-eds
The Deduction
Podcast
Meet Our Experts
Latest Blog Post
Ohio Expensing Conformity Will Boost Innovation and Competitiveness
8 min read
Latest Testimony
Testimony: Assessment Limits and Property Taxes in Nebraska
Latest Op-ed
Online Sports Betting Could Be Lucrative for Alaska if New Legislation Gets the Taxes Right
Education
Tax Terms Glossary
Explainer Videos
The Short Form Blog
Our Principles
Primers
Legislative Courses
Tax Foundation University
State Tax Policy Boot Camp
Featured Resources
The Three Basic Tax Types
Not All Taxes Are Created Equal
History of Taxes
10 Common Tax Myths, Debunked
A Carbon Tax, Explained
Common Tax Questions, Answered
Featured Term
Book Income
Events
About Us
About Us
Our Principles
Contact Us
Staff
Meet Our Team
Meet Our Experts
Meet Our Board
Careers
Job Openings
Internships
Support Our Work
Donate Today
Ways to Give
Donor FAQ
Planned Giving
Start typing to search...
Home
•
About
•
Staff & Board
•
Patricia Lee
Patricia Lee
Intern
Latest Work
Blog
June 25, 2015
July 24, 2023
Alberta Seeks Tax Hike
1 min read
Blog
June 22, 2015
July 24, 2023
Senators Introduce Carbon Tax
1 min read