![State Reliance on Property Tax Rankings 2018](https://taxfoundation.org/wp-content/uploads/2018/06/Property-Tax-State-Reliance-300x265.png)
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![State Reliance on Property Tax Rankings 2018](https://taxfoundation.org/wp-content/uploads/2018/06/Property-Tax-State-Reliance-300x265.png)
![Mapping 2018 Tax Reform: The Impact of the Tax Cuts and Jobs Act by Congressional District](https://taxfoundation.org/wp-content/uploads/2018/06/WebAssets-013-300x241.png)
The Impact of the Tax Cuts and Jobs Act by Congressional District
A look at the data & methodology behind the Tax Foundation’s Mapping 2018 Tax Reform project which compares average 2018 tax cuts by congressional district.
3 min read![State & Local Excise Tax Collections per Capita, FY 2015](https://taxfoundation.org/wp-content/uploads/2016/10/ExciseperCapita-01-300x264.png)
How Much Does Your State Collect in Excise Taxes?
Excise taxes make up a relatively small portion of state and local tax collections—about 11 percent—but per capita collections vary widely from state to state.
3 min read![State and Local Individual Income Tax Collections Per Capita](https://taxfoundation.org/wp-content/uploads/2017/07/Ind-Income-Per-Capita-01-300x280.png)
State and Local Individual Income Tax Collections Per Capita
On average, state and local governments collected $1,144 per person from individual income taxes, but collections varied widely from state to state.
2 min read![State Beer Taxes, 2018](https://taxfoundation.org/wp-content/uploads/2017/06/Beer-01-300x286.png)
Beer Taxes by State, 2018
3 min read![cost recovery expensing capital allowances factory](https://taxfoundation.org/wp-content/uploads/2018/05/AdobeStock_114525500-e1592332993534-300x200.jpeg)
Capital Cost Recovery across the OECD, 2018
One hundred percent expensing for short-life business investments was a great start but needs to be enacted on a permanent basis for it to have an impact on long-term decision-making.
15 min read![Pensions Funding Ratio Tax Foundation](https://taxfoundation.org/wp-content/uploads/2018/05/pensions2018-01-300x259.png)
How Well-Funded are Pension Plans in Your State?
More than half the states have pension plans that are less than two-thirds funded, and five states have pension plans that are less than 50 percent funded.
2 min read![Average Per Capita Property Taxes: How Does Your State Compare?](https://taxfoundation.org/wp-content/uploads/2017/09/PropTaxesPerCap-01-300x261.png)
Average Per Capita Property Taxes: How Does Your State Compare?
While property taxes inevitably draw the ire of some residents living in high-tax jurisdictions, property values are a relatively good indicator of the value of local services received, such as well-funded roads and schools. At the same time, good local public services can make municipalities more desirable, thereby increasing residential property value.
3 min read![State Marijuana Taxes 2018](https://taxfoundation.org/wp-content/uploads/2018/04/MarijuanaTaxes-01-300x275.png)
How High Are Recreational Marijuana Taxes in Your State?
As public opinion increasingly favors the legalization of recreational marijuana, a growing number of states must determine how to structure marijuana taxes.
2 min read![](https://taxfoundation.org/wp-content/uploads/2018/04/SalesTaxJurisdictions-Map-300x257.png)