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.
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.
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.
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.
The federal tax code remains a major source of frustration and controversy for Americans, and a hindrance to economic growth and opportunity. Other countries, such as Estonia, have proven that sufficient tax revenue can be collected in a less frustrating and more efficient way.
While there are many ways to show how much is collected in taxes by state governments, our Index is designed to show how well states structure their tax systems by focusing on the how more than the how much in recognition of the fact that there are better and worse ways to raise revenue.
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.
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.
A landmark comparison of corporate tax costs in all 50 states, Location Matters provides a comprehensive calculation of real-world tax burdens, going beyond headline rates to demonstrate how tax codes impact businesses and offering policymakers a road map to improvement.
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.