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All Related Articles
![e-commerce Quill Wayfair internet online sales tax](https://taxfoundation.org/wp-content/uploads/2018/01/AdobeStock_70869411-e1529337344273-300x200.jpeg)
![Technology](https://taxfoundation.org/wp-content/uploads/2017/04/636048910501758527-1779617825_technology-e1529342654944-300x200.jpg)
Taxing Patreon Contributions
4 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![imports exports tariffs](https://taxfoundation.org/wp-content/uploads/2014/05/AdobeStock_82193464-e1529343111249-300x200.jpeg)
![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![small business pass-through, business people working, businesses now have 100 percent bonus depreciation](https://taxfoundation.org/wp-content/uploads/2017/02/small-business-e1529349200987-300x200.jpeg)
The Fixtures Fix: Correcting the Drafting Error Involving the Expensing of Qualified Improvement Property
Due to a legislative oversight, the Tax Cuts and Jobs Act excluded the category of qualified improvement property investment from 100 percent bonus depreciation.
12 min read![Tax on stock buybacks Wyden stock buybacks tax Tax Cuts and Jobs Act, House Ways and Means, temporary tax policy](https://taxfoundation.org/wp-content/uploads/2017/01/flickr_-_uscapitol_-_east_fron-300x215.jpg)
Highlights from the New JCT Tax Expenditure Report
How have federal tax expenditures changed since passage of the Tax Cuts and Jobs Act? We compare 2017 and 2018 Joint Committee on Taxation estimates.
8 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![IRS, Federal Income Tax Data](https://taxfoundation.org/wp-content/uploads/2015/01/310860384_1a2c882e1f_o-e1529356053290-300x225.jpg)