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Blog Articles
![Oregon proposed referendum Oregon corporate activity tax Oregon gross receipts tax](https://taxfoundation.org/wp-content/uploads/2019/04/oregon-portland-crop-small-300x206.png)
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A Property Tax is a Wealth Tax, but…
Warren’s comparison between the property tax and her proposed wealth tax makes a good sales pitch. However, there are important differences between the taxes. By no means is the property tax in many jurisdictions perfect, but it is generally better structured than a wealth tax.
4 min read![business survival, high tax rates, American entrepreneurship, International Monetary Fund](https://taxfoundation.org/wp-content/uploads/2019/04/entrepreneurship-business-woman-e1556571023210-300x193.jpg)
New Study Finds that High Tax Rates Lower the Chance of Business Survival
America’s tax code distorts the economic decision-making of firms, such as the favorable treatment of debt financing over equity. This study adds to this argument while providing motivation for policymakers to focus on how reforms to tax policy can increase American entrepreneurship.
2 min read![nebraska education nebraska revenue nebaska retirement Tax Foundation testimony 2019](https://taxfoundation.org/wp-content/uploads/2019/04/nebraska-education-nebraska-revenue-nebaska-retirement-Tax-Foundation-testimony-2019-300x240.jpg)
![Iowa property tax cap](https://taxfoundation.org/wp-content/uploads/2018/05/AdobeStock_130310532-e1556546214641-300x200.jpeg)
Iowa Adopts a “Soft” Property Tax Cap
3 min read![CBO report and projections on US GDP, US inflation, and US budget deficit Lauren Underwood increase SALT deduction cap, raise SALT deduction cap, increase SALT cap, H.B. 1757](https://taxfoundation.org/wp-content/uploads/2019/04/capitol-sun-e1556294460698-300x199.jpeg)
![digital services tax revenue estimates, digital service tax revenue, digital tax revenue, digital tax analysis](https://taxfoundation.org/wp-content/uploads/2019/04/eu-digital-tax-cell-phone-e1556303422670-300x200.jpg)
![Colorado vapor tax, Colorado vaping tax, Colorado cigarette tax, Jared Polis](https://taxfoundation.org/wp-content/uploads/2019/03/vape-vaping-tax-300x200.png)
![Kansas remote sales tax regime, Kansas online sales tax, Kansas wayfair sales tax, Kansas Internet sales tax collection](https://taxfoundation.org/wp-content/uploads/2018/07/Wayfair-300x200.jpg)
![Austria top income tax rate, Austria top marginal income tax rate](https://taxfoundation.org/wp-content/uploads/2019/04/Vienna-Austria-21-300x195.png)
![Oregon lawmakers Oregon business tax testimony, Oregon public education](https://taxfoundation.org/wp-content/uploads/2019/04/portland-oregon-333-e1556051286909-300x169.jpg)
![Minnesota lawmakers, Minnesota capital gains surtax, Minnesota capital gains tax, Minnesota tax increase 2019](https://taxfoundation.org/wp-content/uploads/2019/04/linkedin-In-Stream_Wide___Minnesota2-300x158.jpg)
![connecticut lawmakers connecticut capital gains surtax, Connecticut capital gains tax](https://taxfoundation.org/wp-content/uploads/2019/04/connecticut-hartford-capitol-e1556298369942-300x200.jpeg)
![more business income is reported on individual tax returns than corporate returns, pass-through business income, business tax returns, corporate tax returns](https://taxfoundation.org/wp-content/uploads/2019/04/paf-6-featured-01-300x287.png)
Corporate and Pass-through Business Income and Returns Since 1980
More business income is reported on individual tax returns than corporate returns. The U.S. now has fewer corporations and more individually owned businesses. Corporations make up less than 5 percent of businesses but earn 60 percent of revenues.
3 min read![Germany R&D tax break, Germany R&D tax credit, Germany Research and Development Tax Credit, Germany RD credit](https://taxfoundation.org/wp-content/uploads/2019/04/germany-flag-300x189.jpg)
Germany Proposes First R&D Tax Break
2 min read![Oregon Gross Receipts Tax, Oregon Business Tax, Oregon personal income tax, Oregon Tax, Oregon business activity tax, Oregon corporate activity tax](https://taxfoundation.org/wp-content/uploads/2017/01/oregon2-300x227.jpg)
![Texas sales tax swap, Texas tax swap, Nebraska tax swap, state-for-local tax swaps state tax swap](https://taxfoundation.org/wp-content/uploads/2019/04/Texas-Houston-e1555616231669-300x168.jpg)
![who wants a tax increase? tax the rich?](https://taxfoundation.org/wp-content/uploads/2019/04/money-dollars-e1555359482296-300x208.jpg)
Who Wants a Tax Increase?
4 min read![Texas property taxes, Texas property tax, Texas sales taxes, Texas sales tax](https://taxfoundation.org/wp-content/uploads/2019/04/Texas-4-300x158.jpg)
![2021 tax filing season complexity and compliance 2021 tax season, tax refunds, IRS extends tax filing deadline to May 17](https://taxfoundation.org/wp-content/uploads/2019/04/tax-filing-tax-work-1040-300x159.png)