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    • Location Matters: The State Tax Costs of Doing Business

    Excise Taxes
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    • Sales Tax Holidays
    • Online Sales Taxes
    • Remote Work
    • COVID-19 Response Center

    Major Publications
    • State Business Tax Climate Index
    • State Tax Reform Guides
    • State Chart Books
    • State-Local Tax Burden Rankings
    • Location Matters: The State Tax Costs of Doing Business
  • 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, Reform Guides, and the Economy
    • Opportunities for Pro-Growth Tax Reform in Austria
    • A Framework for the Future: Reforming the UK Tax System
    • Country Proposals
    • EU Tax Proposals
    • International Proposals

    Tax Data & Resources
    • Global Tax Maps
    • Explore Tax Data by Country
    • Base Erosion & Profit Shifting
    • U.S. International Tax Reform
    • Digital Services Taxes
    • COVID-19 Tax Resource Center
    • Insights into the Tax Systems of Scandinavian Countries

    Major Publications
    • International Tax Competitiveness Index
    • Corporate Tax Rates around the World
    • Sources of Government Revenue
    • Consumption Tax Policies
    • Tax Burden on Labor
    • Net Operating Loss Policies
    • Capital Cost Recovery
    • Anti-Base Erosion Provisions and Territorial Tax Systems
    • Tax Treatment of Stock and Retirement Accounts
    • A Framework for the Future: Reforming the UK Tax System
    • Opportunities for Pro-Growth Tax Reform in Austria
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    • Property Tax
    • Individual Income Tax
    • Sales Tax
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    • Full Expensing
    • Child Tax Credit (CTC)
    • See More

    Tax Policy 101
    • The Three Basic Tax Types
    • Taxes: The Price We Pay for Government
    • Not All Taxes Are Created Equal
    • Common Tax Questions, Answered
    • The Weird Way Taxes Impact Behavior
    • 10 Common Tax Myths, Debunked
  • Podcasts

    The Deduction Podcast
    • Biden's Tax Plan: Explained
    • Corporate Tax Rates Around the World
    • How Should R&D Be Taxed?
    • The Future of Transportation Taxes
    • Digital Services Taxes
    • Understanding Tariffs
    • Recreational Marijuana Taxes
    • Pleading GILTI

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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
    • Taxes on Savers, Investors, and Entrepreneurs
    Business Taxes
    • Corporate Income Taxes
    • Small Business, Pass-throughs, and Non-profits
    • Cost Recovery
    • International Taxes
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Tariffs and Trade
    • Digital Services Taxes
    • Carbon Taxes
    Campaign & Legislative Proposals
    • Biden Tax Resource Center
    • President Biden’s Tax Plan
    • U.S. International Tax Reform
    • SALT Deduction
    • Estate Tax
    • Vehicle Miles Traveled (VMT) Tax
    • Wealth Tax
    Tax Data & Resources
    • Federal Tax Brackets
    • 2021 Tax Tracker
    • Federal Income Tax Data
    • U.S. Tax Data Explorer Tool
    • Sources of US Tax Revenue
    • Biden Tax Resource Center
    • U.S. Tax Burden on Labor
    • Sources of Personal Income
    • COVID-19 Response Center
    • Savers, Investors, and Entrepreneurs
    • Improving Cost Recovery
    Economic Modeling
    • Options for Reforming America's Tax Code
    • President Biden's Tax Proposals
    • Tariff Tracker
    • COVID-19 Economic Relief
    • Wealth Tax
    • Real Corporate Profits Tax
    • Tax Model Overview and Methodology
  • State Taxes
    Personal and Sales Taxes
    • Individual Income Taxes
    • Remote Work
    • 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
    • Digital Tax Policies
    • State Business Tax Climate Index
    • Location Matters: The State Tax Costs of Doing Business
    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
    Tax Data & Resources
    • State Tax Maps
    • Facts & Figures
    • Recent State Tax Changes
    • Explore Taxes by State
    • Individual Income Tax Rates and Brackets
    • Corporate Tax Rates and Brackets
    • State and Local Sales Tax Rates
    • Sales Tax Holidays
    • Online Sales Taxes
    • Remote Work
    • COVID-19 Response Center
    Major Publications
    • State Business Tax Climate Index
    • State Tax Reform Guides
    • State Chart Books
    • State-Local Tax Burden Rankings
    • Location Matters: The State Tax Costs of Doing Business
  • 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, Reform Guides, and the Economy
    • Opportunities for Pro-Growth Tax Reform in Austria
    • A Framework for the Future: Reforming the UK Tax System
    • Country Proposals
    • EU Tax Proposals
    • International Proposals
    Tax Data & Resources
    • Global Tax Maps
    • Explore Tax Data by Country
    • Base Erosion & Profit Shifting
    • U.S. International Tax Reform
    • Digital Services Taxes
    • COVID-19 Tax Resource Center
    • Insights into the Tax Systems of Scandinavian Countries
    Major Publications
    • International Tax Competitiveness Index
    • Corporate Tax Rates around the World
    • Sources of Government Revenue
    • Consumption Tax Policies
    • Tax Burden on Labor
    • Net Operating Loss Policies
    • Capital Cost Recovery
    • Anti-Base Erosion Provisions and Territorial Tax Systems
    • Tax Treatment of Stock and Retirement Accounts
    • A Framework for the Future: Reforming the UK Tax System
    • Opportunities for Pro-Growth Tax Reform in Austria
  • Blog
  • Tax Basics
    Tax Glossary
    • Property Tax
    • Individual Income Tax
    • Sales Tax
    • Excise Tax
    • Tariffs
    • Tax Refund
    • Full Expensing
    • Child Tax Credit (CTC)
    • See More
    Tax Policy 101
    • The Three Basic Tax Types
    • Taxes: The Price We Pay for Government
    • Not All Taxes Are Created Equal
    • Common Tax Questions, Answered
    • The Weird Way Taxes Impact Behavior
    • 10 Common Tax Myths, Debunked
  • Podcasts
    The Deduction Podcast
    • Biden's Tax Plan: Explained
    • Corporate Tax Rates Around the World
    • How Should R&D Be Taxed?
    • The Future of Transportation Taxes
    • Digital Services Taxes
    • Understanding Tariffs
    • Recreational Marijuana Taxes
    • Pleading GILTI
    Events Podcast
    • Tax Foundation University
    • State Tax Policy Boot Camp
    • Talking Tax Webinars
  • About Us
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John Hanley Adams

Written Works

  • Lotteries: Entering the Big Time in State Finance
    November 11, 1987
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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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