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.
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.
Featured Projects
Trump Tariffs: Tracking the Economic Impact of the Trump Trade War
The Trump tariffs amount to an average tax increase per US household of $1,200 in 2025 and $1,600 in 2026.
45 min read
2026 State Tax Competitiveness Index
The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.
122 min read
International Tax Competitiveness Index 2025
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.
93 min read
2026 Tax Calculator: How the One Big Beautiful Bill Act’s Tax Changes Will Affect You
How will recent federal tax changes affect you?
4 min read
One Big Beautiful Bill Act Tax Policies: Details and Analysis
We estimate the One Big Beautiful Bill Act would increase long-run GDP by 1.2 percent and reduce federal tax revenue by $5 trillion over the next decade on a conventional basis.
11 min read
2024 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.
55 min readFeatured Issues
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.