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    • Tax Freedom Day
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    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Excise and Consumption Taxes
    • Tax Compliance and Complexity

    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Taxation Of Multinational Businesses
    • Tax Compliance and Complexity

    Tax Proposals, Comparisons, and the Economy
    • COVID-19 Economic Relief
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    • Sources of Government Revenue in the OECD
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    • Opportunities for Pro-Growth Tax Reform in Austria
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  • Federal Taxes
    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Tax Expenditures, Credits, and Deductions
    • Estate and Gift Taxes
    • Excise and Consumption Taxes
    • Tax Compliance and Complexity
    • Opportunity Zones
    • Entrepreneurship
    • Gig Economy
    Business Taxes
    • Corporate Income Taxes
    • Small Business, Pass-throughs, and Non-profits
    • Cost Recovery
    • International Taxes
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Opportunity Zones
    • Tariffs and Trade
    Campaign & Legislative Proposals
    • 2020 Presidential Tax Tracker
    • Analysis of 2020 Tax Proposals
    • Wealth Tax
    • Medicare For All
    • SALT Deduction
    • 70% Top Tax Rate
    • Financial Transaction Tax
    • "Freedom Dividend"
    • Estate Tax
    • Rent Tax Credit
    Economic Modeling
    • COVID-19 Economic Relief
    • Wealth Tax
    • Payroll Tax
    • Individual Income Tax
    • Corporate Income Tax
    • Real Corporate Profits Tax
    • Cost-of-Living Refund Act
    • LIFT Tax Credit
    • Tax Model Overview and Methodology
    Popular Resources
    • Tax Brackets
    • Federal Income Tax Data
    • 2020 Presidential Tax Tracker
    • Tariff Tracker
    • Income Taxes: Illustrated
    • Business in America
    • Tax Plan Calculator
    • Sources of U.S. Tax Revenue
    • The Tax Cuts and Jobs Act: Explained
    • The U.S. Tax Burden on Labor
    • Tax Freedom Day
    • Options for Reforming America’s Tax Code
  • State Taxes
    Personal and Sales Taxes
    • Individual Income Taxes
    • Property Taxes
    • Sales Taxes
    • Sales Tax Holidays
    • Internet Sales Taxes
    • Estate and Gift Taxes
    • Credits and Deductions
    • Alternative Minimum Tax
    Business Taxes
    • Corporate Income Taxes
    • Small Business Taxes
    • Gross Receipts and Margin Taxes
    • Capital Gains and Dividends Taxes
    • Property Taxes
    • Credits and Deductions
    • State Business Tax Climate Index
    • Location Matters
    Excise Taxes
    • Cigarette and Tobacco Taxes
    • Sugar, Snack, and Soda Taxes
    • Marijuana Taxes
    • Alcohol Taxes
    • Gas and Transportation Taxes
    • Hotel and Tourism Taxes
    • Cellphone and Wireless Taxes
    Popular Resources
    • Facts & Figures
    • State Business Tax Climate Index
    • Individual Income Tax Rates and Brackets
    • Corporate Income Tax Rates and Brackets
    • Sales Tax Rates
    • Online Sales Taxes
    • State Tax Reform Books
    • Location Matters
    • State-Local Tax Burden Rankings
    • Chart Books
    • State Tax Maps
  • Global Taxes
    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Excise and Consumption Taxes
    • Tax Compliance and Complexity
    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Taxation Of Multinational Businesses
    • Tax Compliance and Complexity
    Tax Proposals, Comparisons, and the Economy
    • COVID-19 Economic Relief
    • Corporate Tax Rates around the World
    • Sources of Government Revenue in the OECD
    • Tax Burden on Labor in the OECD
    • Capital Cost Recovery across the OECD
    • Opportunities for Pro-Growth Tax Reform in Austria
    • Country Proposals
    • EU Proposals
    • International Proposals
    Popular Resources
    • International Tax Competitiveness Index
    • Base Erosion & Profit Shifting (BEPS)
    • Digital Services Taxes
    • Global Tax Maps
  • Blog
  • About Us
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    Principles
    Staff
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Dan Throop Smith

Written Works

  • Tax Review: Impact of Federal Estate and Gift Taxes
    May 1, 1976
  • Tax Review: Capital Gains, Losses in Income Taxation
    December 1, 1972
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About Us

The Tax Foundation is the nation’s leading independent tax policy nonprofit. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels. For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.

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