![Kentucky combined reporting kentucky tax](https://taxfoundation.org/wp-content/uploads/2019/03/kentucky-e1553008334770-300x225.jpg)
All Related Articles
![Kentucky combined reporting kentucky tax](https://taxfoundation.org/wp-content/uploads/2019/03/kentucky-e1553008334770-300x225.jpg)
![Facts & Figures 2019: How does your state compare?](https://taxfoundation.org/wp-content/uploads/2019/03/FF-square-02-01-300x285.png)
Facts and Figures 2019: How Does Your State Compare?
Our updated 2019 edition of Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.
1 min read![Maine water extraction tax](https://taxfoundation.org/wp-content/uploads/2019/03/water-extraction-tax-maine-water-extraction-tax-2-300x258.jpg)
Maine’s Water Extraction Tax Proposal Is Poor Tax Policy
Taxing the extraction of water does not make sense as an excise tax and does not make sense as a mechanism to finance rural broadband and public education.
4 min read![Arkansas Tax Reform, Arkansas Phase 3 Arkansas Individual income tax cuts Phase Three](https://taxfoundation.org/wp-content/uploads/2019/01/Arkansas-e1548895732799-300x200.jpeg)
Corporate Tax Reform Comes to Arkansas
Arkansas’s Senate Bill 576 would overhaul the state’s corporate income tax code and dramatically increase its competitiveness from 46th to 44th nationally.
3 min read![fix retail glitch fix, qualified improvement property QIP, bonus depreciation, pat toomey](https://taxfoundation.org/wp-content/uploads/2019/03/QIP-retail-glitch-e1552580792690-300x199.jpg)
![capital gains tax rate increase, generate revenue](https://taxfoundation.org/wp-content/uploads/2019/03/Bill_Gates_2013-crop-e1552577464172-300x211.jpg)
![Americans zero income tax liability percentage of nonpayers has increased over time, progressive tax code.](https://taxfoundation.org/wp-content/uploads/2019/03/paf-5-featurd-01-300x287.png)
A Growing Percentage of Americans Have Zero Income Tax Liability
From 1986 to 2016, the top 1 percent’s share of income taxes rose from 25.8 percent to 37.3 percent, while the bottom 90 percent’s share fell from 45.3 percent to 30.5 percent.
3 min read![OECD Secretariat Proposal, OECD Public Consultation Document, Unified Approach under pillar one](https://taxfoundation.org/wp-content/uploads/2019/11/international-tax-flag-oecd-eu-global-e1573491548305-300x168.jpeg)
What’s up with Being GILTI?
The Tax Cuts and Jobs Act made significant changes to the way U.S. multinationals’ foreign profits are taxed. GILTI, or “Global Intangible Low Tax Income,” was introduced as an outbound anti-base erosion provision.
5 min read![Complexity of Labor Taxes in Europe, labor tax complexity europe 2019](https://taxfoundation.org/wp-content/uploads/2019/03/FINAL-013-300x284.png)
Complexity of Labor Taxes in Europe
3 min read![Utah sales tax proposal, UT sales tax Utah tax reform](https://taxfoundation.org/wp-content/uploads/2019/03/Utah-1-crop-e1552505082107-300x193.jpg)