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Tax Policy Research

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Research Areas

In each of its main research areas, the Tax Foundation produces timely and high-quality data, research, and analysis that influence the tax debate toward policies that are simple, transparent, neutral, and stable.

Center for Federal Tax Policy

Our Center for Federal Tax Policy educates taxpayers, journalists, and policymakers on tax policy at the federal level and how the U.S. tax system compares internationally. The Center’s Taxes and Growth (TAG) macroeconomic model has been used to analyze dozens of legislative and campaign tax proposals and their impact on taxpayers and the U.S. economy.

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Center for State Tax Policy

Our Center for State Tax Policy is routinely relied upon for presentations, testimony, and media appearances on state tax and fiscal policy, and our website is a comprehensive resource for information on tax and spending policy in each U.S. state.

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Center for Global Tax Policy

The Center for Global Tax Policy promotes tax and fiscal policy that leads to higher economic growth and improved quality of life throughout the world. We produce the annual International Tax Competitiveness Index and several other comparative reports that allow taxpayers, journalists, and policymakers to compare their tax policies with those in other countries.

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Meet Our Experts

Our experts are continuously analyzing the day’s most relevant tax policy topics and are relied upon routinely for presentations, testimony, and media appearances on tax issues spanning every level of government. Learn more about our experts below and meet our full team, here.

Meet Our Experts

Featured Projects

2023 European Tax Policy Scorecard Tax Foundation Europe

2023 European Tax Policy Scorecard

The variety of approaches to taxation among European countries creates a need to evaluate these systems relative to each other. For that purpose, we have developed the European Tax Policy Scorecard—a relative comparison of European countries’ tax systems.

52 min read
2024 State Business Tax Climate Index

2024 State Business Tax Climate Index

In recognition of the fact that there are better and worse ways to raise revenue, our Index focuses on how state tax revenue is raised, not how much. The rankings, therefore, reflect how well states structure their tax systems.

111 min read

International Tax Competitiveness Index 2023

While there are many factors that affect a country’s economic performance, taxes play an important role. A well-structured tax code is easy for taxpayers to comply with and can promote economic development while raising sufficient revenue for a government’s priorities.

88 min read
tax fairness economic growth and funding government investments Creating Opportunity Through a Fairer Tax System Tax Foundation Finance Committee hearing

10 Tax Reforms for Growth and Opportunity

By reducing the tax code’s current barriers to investment and saving and simplifying its complex rules, lawmakers would greatly enhance the ability of Americans to pursue new ideas, create more opportunities, and build financial security for themselves and their families.

40 min read
Remote work tax reform options to improve state tax mobility and state tax modernization 2022

Eight State Tax Reforms for Mobility and Modernization

States are unprepared for the ongoing shift to remote and flexible work arrangements, or for the industries and activities of today, to say nothing of tomorrow. In some states, moreover, existing tax provisions exacerbate the impact of high inflation and contribute to the supply chain crisis.

40 min read

Options for Reforming America’s Tax Code 2.0

A robust collection of 70 potential US tax reform changes and US tax reform options for reforming the tax code. See the comprehensive tax reform guide.

Explore the IRET Archives

The Institute for Research on the Economics of Taxation (IRET) was a leader in offering guidance to policymakers regarding fundamental tax reform and pioneered the dynamic modeling of the economic and budgetary effects of tax policy changes. The Tax Foundation has preserved IRET’s extensive body of work in a searchable database.

Explore the iret archives