# Tax Foundation
> The Tax Foundation is a nonpartisan, nonprofit tax policy organization founded
> in 1937. It produces principled, data-driven research and analysis on federal,
> state, and international tax policy, guided by the principles of simplicity,
> neutrality, transparency, and stability.

The Tax Foundation is the nation's leading independent tax policy research
organization. Its experts are routinely cited by policymakers, journalists, and
academics across the political spectrum. The site covers U.S. federal tax policy,
all 50 state tax systems, and international/OECD tax policy, as well as
educational resources for students, legislators, and the general public.

Tax Foundation content is available at https://taxfoundation.org (U.S.) and
https://taxfoundation.org/eu (European focus). Most research pages offer
clean article text; data pages include downloadable datasets and interactive tools.

## Featured & Timely Projects
- [Tariff Tracker: Impact of Trump Tariffs & Trade War](https://taxfoundation.org/research/all/federal/trump-tariffs-trade-war/): Continuously updated analysis of 2025–2026 tariff actions, economic costs, and trade policy changes
- [One Big Beautiful Bill Act (OBBBA) – FAQ & Analysis](https://taxfoundation.org/research/all/federal/one-big-beautiful-bill-act-tax-changes/): Comprehensive FAQ and scoring of the 2025 reconciliation legislation's tax provisions
- [One Big Beautiful Bill Act – Full Details & Analysis](https://taxfoundation.org/research/all/federal/big-beautiful-bill-senate-gop-tax-plan/): In-depth breakdown of the OBBBA tax policies and revenue/distributional estimates
- [2026 Tax Calculator (OBBBA)](https://taxfoundation.org/data/all/federal/tax-calculator-obbba/): Interactive tool estimating individual tax liability under the One Big Beautiful Bill Act
- [Growth and Opportunity Tax Plan](https://taxfoundation.org/research/all/federal/growth-opportunity-us-tax-reform-plan/): Tax Foundation's pro-growth federal tax reform proposal with full economic modeling
- [Federal Tax Modeling & Microsimulation](https://taxfoundation.org/topics/economic-and-tax-modeling/): Overview of the Tax Foundation's macroeconomic and distributional modeling methodology

## Federal Tax Research
- [Federal Tax Research Hub](https://taxfoundation.org/research/federal-tax/): Index of all federal tax research, reports, and analysis
- [Individual Income Tax](https://taxfoundation.org/topics/individual-income-taxes/): Research on marginal rates, brackets, deductions, credits, and reform options
- [Corporate Income Tax](https://taxfoundation.org/topics/corporate-income-taxes/): Analysis of the corporate rate, global minimum tax, and business tax reform
- [Tariffs & Trade](https://taxfoundation.org/topics/tariffs-and-trade/): Policy analysis of tariffs as a tax instrument, trade deficits, and economic effects
- [Cost Recovery & Expensing](https://taxfoundation.org/topics/cost-recovery/): Research on bonus depreciation, full expensing (100% expensing), and capital investment incentives
- [Taxes on Savers & Investors](https://taxfoundation.org/tags/taxing-savers-and-investors/): Analysis of capital gains taxes, dividend taxes, and investment tax policy
- [Debt & Deficits](https://taxfoundation.org/tags/debt-and-interest-rates): Research connecting tax policy choices to federal debt, deficits, and interest costs
- [Excise Taxes](https://taxfoundation.org/topics/excise-taxes/): Coverage of sin taxes, carbon taxes, and other excise levies at the federal level
- [Tax Cuts and Jobs Act (TCJA)](https://taxfoundation.org/tags/tax-cuts-and-jobs-act/): Archive of all research related to the 2017 TCJA and its 2025 expiration/extension

## Federal Tax Data
- [2026 Federal Income Tax Brackets & Rates](https://taxfoundation.org/data/all/federal/2026-tax-brackets/): Current IRS-adjusted brackets, standard deduction, and key thresholds
- [Who Pays Federal Income Taxes](https://taxfoundation.org/data/all/federal/who-pays-federal-income-taxes-tax-year-2023/): Distributional data on federal income tax burden by income group
- [Federal Economic Data Dashboard](https://taxfoundation.org/data/federal-tax/tax-trade-data-dashboard/): Interactive dashboard tracking federal revenue, GDP, trade, and deficit trends
- [Federal Tax Data Hub](https://taxfoundation.org/data/federal-tax/): Index of all federal tax datasets, tables, and downloadable resources

## State Tax Research
- [State Tax Research Hub](https://taxfoundation.org/research/state-tax/): Index of all state tax research and analysis
- [2026 State Tax Competitiveness Index](https://taxfoundation.org/research/all/state/2026-state-tax-competitiveness-index/): Annual ranking of all 50 states on the competitiveness of their overall tax codes (formerly State Business Tax Climate Index)
- [State Individual Income Tax Research](https://taxfoundation.org/topics/state-individual-income-taxes/): Analysis of state income tax rates, brackets, and reform trends
- [State Sales Tax Research](https://taxfoundation.org/topics/sales-taxes/): Coverage of state and local sales tax rates, bases, and exemptions
- [State Corporate Tax Research](https://taxfoundation.org/topics/state-corporate-income-taxes/): State-level corporate income tax rates and apportionment policy
- [Property Tax Relief & Reform](https://taxfoundation.org/research/state-tax/property-tax-relief/): Research on property tax levies, relief programs, and reform proposals
- [State Tax Trends](https://taxfoundation.org/tags/state-tax-trends/): Ongoing coverage of state legislative tax changes across all 50 states
- [Remote Work & State Tax Reform (Mobility)](https://taxfoundation.org/research/all/state/remote-work-tax-reform-mobility-modernization/): Research on nexus, telecommuter taxation, and modernizing state tax codes for remote workers

## State Tax Data
- [Facts & Figures: How Does Your State Compare? (2026)](https://taxfoundation.org/data/all/state/2026-state-tax-data/): Annual reference book with 50-state comparison tables on rates, burdens, and collections
- [State Individual Income Tax Rates & Brackets](https://taxfoundation.org/data/all/state/state-income-tax-rates/): Current rates and bracket structures for all states levying an income tax
- [State and Local Tax Burdens by State](https://taxfoundation.org/data/all/state/tax-burden-by-state-2022/): Per-capita and percentage-of-income estimates of total state/local tax burden
- [State Sales Tax Rates](https://taxfoundation.org/data/all/state/state-and-local-sales-tax-rates/): Combined state and average local sales tax rates for all 50 states
- [State Corporate Income Tax Rates](https://taxfoundation.org/data/all/state/state-corporate-income-tax-rates-brackets/): Current corporate rate schedules by state
- [State Tax Maps](https://taxfoundation.org/datamaps/state-maps/): Visual map series illustrating state-by-state differences across major tax types
- [State Data Explorer](https://taxfoundation.org/data/state-tax/): Interactive tool for comparing state tax data across revenue sources and years
- [State Tax Data Hub](https://taxfoundation.org/data/state-tax/): Index of all state-level tax datasets and downloadable tables

## International & Global Tax Research
- [Global Tax Research Hub](https://taxfoundation.org/research/global-tax/): Index of all international tax research and analysis
- [2025 International Tax Competitiveness Index](https://taxfoundation.org/research/all/global/2025-international-tax-competitiveness-index/): Annual ranking of OECD countries on the competitiveness and neutrality of their tax systems
- [Global Tax Deal / OECD Pillar Two](https://taxfoundation.org/tags/global-tax-deal/): Research on the OECD's 15% global minimum corporate tax (Pillar Two) and its economic effects
- [EU Tax Research Hub](https://taxfoundation.org/research/global-tax/eu-tax/): Tax policy analysis specific to the European Union
- [European Tax Policy Scorecard](https://taxfoundation.org/eu/research/european-tax-policy-scorecard/): Annual assessment of EU member states' tax policy relative to sound tax principles

## International & Global Tax Data
- [Corporate Tax Rates Around the World (2025)](https://taxfoundation.org/data/all/global/corporate-tax-rates-by-country-2025/): Statutory corporate income tax rates for 180+ countries
- [Sources of Government Revenue in the OECD](https://taxfoundation.org/data/all/global/oecd-tax-revenue-by-country/): How OECD nations collect revenue (income taxes, VAT, payroll taxes, etc.) as a share of GDP
- [Top Personal Income Tax Rates in Europe (2026)](https://taxfoundation.org/data/all/eu/top-personal-income-tax-rates-europe/): Top marginal rates across European countries
- [Country Data Explorer](https://taxfoundation.org/data/global-tax/): Interactive comparison tool for international tax data
- [European Tax Maps](https://taxfoundation.org/datamaps/european-maps/): Visual map series for European tax rates and structures
- [Global Tax Data Hub](https://taxfoundation.org/data/global-tax/): Index of all international tax datasets and downloadable tables

## Blog, Commentary & News
- [Tax Policy Blog](https://taxfoundation.org/blog/): Expert commentary and short analysis on current tax policy developments (updated daily)
- [Op-Eds](https://taxfoundation.org/op-eds/): Tax Foundation expert op-eds published in major outlets
- [Congressional Testimony](https://taxfoundation.org/testimony/): Written and oral testimony submitted to Congress and legislative bodies
- [All Research & Data](https://taxfoundation.org/all-research-data/): Unified searchable index of all Tax Foundation research, data, blog posts, and commentary

## Podcast
- [The Deduction Podcast](https://taxfoundation.org/podcast/): Tax Foundation's podcast covering tax policy news, research, and expert interviews

## TaxEDU: Education Resources
- [TaxEDU Home](https://taxfoundation.org/taxedu/): Hub for all tax education content aimed at students, educators, and policymakers
- [Tax Terms Glossary](https://taxfoundation.org/taxedu/glossary/): Plain-language definitions of hundreds of tax terms and concepts
- [Explainer Videos](https://taxfoundation.org/taxedu/videos/): Short videos explaining tax concepts (e.g., carbon tax, value-added tax, capital gains)
- [Educational Primers](https://taxfoundation.org/taxedu/educational-resources/): In-depth written primers on foundational tax topics
- [The Three Basic Tax Types](https://taxfoundation.org/taxedu/educational-resources/primer-the-three-basic-tax-types/): Primer explaining taxes on income, consumption, and wealth
- [Not All Taxes Are Created Equal](https://taxfoundation.org/taxedu/educational-resources/primer-not-all-taxes-are-created-equal/): Primer on the economic efficiency differences between tax types
- [History of Taxes in the U.S.](https://taxfoundation.org/taxedu/educational-resources/primer-history-of-taxes/): Overview of how the U.S. tax system evolved from founding to present
- [10 Common Tax Myths, Debunked](https://taxfoundation.org/taxedu/educational-resources/primer-10-common-tax-myths-debunked/): Addresses widespread misconceptions about taxes and tax policy
- [Tax Foundation's Sound Tax Principles](https://taxfoundation.org/taxedu/principles/): The four principles (simplicity, neutrality, transparency, stability) that guide TF analysis
- [The Short Form Blog](https://taxfoundation.org/tags/the-short-form/): Accessible, jargon-free posts on everyday tax topics for general audiences
- [Tax Foundation University](https://taxfoundation.org/taxedu/legislative-courses/tax-foundation-university/): Multi-day tax policy course for legislative staff and government officials
- [State Tax Policy Boot Camp](https://taxfoundation.org/taxedu/legislative-courses/state-tax-policy-boot-camp/): Intensive course on state tax policy for state legislators and their staff

## About Tax Foundation
- [About Us](https://taxfoundation.org/about-us/): Mission, history (founded 1937), independence, and organizational overview
- [Experts & Staff](https://taxfoundation.org/about-us/staff-and-board/experts/): Profiles and bios of Tax Foundation economists and policy analysts
- [Board of Directors](https://taxfoundation.org/about-us/staff-and-board/): Governance and board member information
- [Annual Reports & Financials](https://taxfoundation.org/about-us/financials/): IRS Form 990 filings and annual reports demonstrating nonprofit transparency

## Optional
- [Newsletter Signup](https://taxfoundation.org/tax-newsletter/): Subscribe to Tax Foundation email updates
- [Donate](https://taxfoundation.org/donate/): Support Tax Foundation as a 501(c)(3) nonprofit
- [Events](https://taxfoundation.org/events/): Upcoming Tax Foundation webinars, conferences, and public events
- [EU Site Home](https://taxfoundation.org/eu): European-focused landing page for Tax Foundation's EU and international coverage
- [Press / Media](https://taxfoundation.org/about-us/press/): Media contact information and press releases