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2023 State Tax Resource Center

Fifty states, 7,383 state legislators, and over 100,000 bills: legislative sessions are a whirlwind. But the Tax Foundation and its state experts are here to help make sense of the key tax policy issues in state capitols.

This page is intended as a resource for policymakers and others focused on state-level tax policy, providing one-click access to key resources and highlighting papers on some of the biggest issues of 2023. It is also an open invitation to connect directly with our experts with questions or requests for legislative testimony. Contact information for the Tax Foundation expert assigned to each state can be found below.

The past two years have seen the majority of states adopt rate cuts, particularly to individual income taxes. In 2023, we expect a greater focus on structural reforms, such as easing compliance costs for hybrid and remote workers, adopting permanent full expensing of capital investments, and other reforms to promote mobility and modernization as states respond to the new realities of a post-pandemic economy.

In addition to papers on major issues in contemporary tax policy, we also have resources like our six-part “boot camp” series for state lawmakers and others interested in state tax policy, along with publications like the State Business Tax Climate Index (a comparison of the competitiveness of states’ tax structures) and Facts & Figures (a handy guide to state tax rates, collections, and burdens data). We invite you to treat this page as a launching point as you think about state tax policy issues throughout 2023.

Contact an Expert     Get State Tax Reform Guide     See Featured Resources

Connect with Our State Tax Policy Experts

The Tax Foundation has a talented team of experts, each assigned to his or her own set of states. If you have any questions, or if we can be of assistance to you in any way, please reach out to the tax policy expert assigned to your state.

Contact the Tax Foundation Expert for Your State

The Tax Landscape Is Changing

In an era of enhanced mobility, where tax competition matters more than ever, an out-of-date tax code just won’t do. Lawmakers should modernize their tax codes to position their states for success in a rapidly changing economic landscape.

Our new booklet highlights five tax reforms that most states could undertake to grow their economies and position themselves for success. Download the guide below to learn how how states can:

  1. Drop largely unenforced requirements that penalize workplace flexibility
  2. Eliminate a common tax provision that penalizes in-state investment
  3. Prevent unlegislated inflation-linked income tax increases
  4. Dramatically reduce small business tax compliance costs at a trivial cost to government
  5. Protect homeowners from soaring property tax bills without breaking the system

Download State Tax Reform Handbook

All Resources

3844 Results
State and local tax collections per capita by state FY 2021

How High Are State and Local Tax Collections in Your State?

Contrary to initial expectations, the pandemic years were good for state and local tax collections, and while the surges of 2021 and 2022 have not continued into calendar year 2023, revenues remain robust in most states and well above pre-pandemic levels even after accounting for inflation.

4 min read
Do taxes affect where people move? Do taxes affect interstate migration?

How Do Taxes Affect Interstate Migration?

The latest IRS and Census data show that people and businesses favor states with low and structurally sound tax systems, which can impact the state’s economic growth and governmental coffers.

7 min read
Jeff Bezos Move Undercuts Proposed Washington State Wealth Tax

Jeff Bezos’s Move Undercuts Proposed Washington State Wealth Tax

Whether tax savings motivated his move or not, the implications for Washington are very real, and serve to illustrate just how dangerous it can be to design tax systems that rely so overwhelmingly on a very small number of taxpayers choosing to stay put.

3 min read
South Dakota v Wayfair online sales tax remote sellers compliance issues with marketplace facilitator laws

Marketplace Facilitator Laws: Past, Present, and a Better Future

The current patchwork of state laws taxing marketplace facilitators is complex, burdensome, and inefficient. States should work to resolve these issues and standardize the otherwise disparate requirements—with or without an inducement from Congress or the courts.

29 min read
Wireless taxes cell phone tax rates by state 2022 taxes, fees, and surcharges on wireless service 2023 wireless excise tax rates on cellular service

Excise Taxes and Fees on Wireless Services Drop Slightly in 2023

To alleviate the regressive impact on wireless consumers, states should examine their existing communications tax structures and consider policies that transition their tax systems away from narrowly based wireless taxes and toward broad-based tax sources.

18 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