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    • Tax Model Overview and Methodology

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    • Explore U.S. Tax Data
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    • COVID-19 Response Center
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    • Tariff Tracker
    • Improving Cost Recovery
    • Tax Plan Calculator
    • The U.S. Tax Burden on Labor
    • Insights into the Tax Systems of Scandinavian Countries
    • Options for Reforming America’s Tax Code
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    • Location Matters
    • Research & Analysis of Digital Tax Policies

    Excise Taxes
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    • State Business Tax Climate Index
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    • COVID-19 Response Center
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    • Remote Work
    • Sales Tax Holidays
    • 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
    • Consumption Tax Policies in OECD Countries
    • 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 Tax Proposals
    • International Proposals

    Popular Resources
    • International Tax Competitiveness Index
    • Explore Taxes by Country
    • Base Erosion & Profit Shifting (BEPS)
    • Cross-Border Tax Rules & Reform
    • Digital Services Taxes
    • UK Tax Reform Guide
    • COVID-19 Tax Resource Center
    • Insights into the Tax Systems of Scandinavian Countries
    • Global Tax Maps
  • Tax Blog
  • Podcasts

    The Deduction
    • President 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

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    • Individual Income Tax
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    • 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
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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
    • Financial Transaction Tax
    • 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
    • Opportunity Zones
    • Tariffs and Trade
    • Digital Services Taxes
    • Carbon Taxes
    Campaign & Legislative Proposals
    • President Biden's Tax Plan
    • Biden's Corporate Tax Proposals
    • Minimum Tax on Corporate Book Income
    • U.S. Cross-border Tax Reform and GILTI
    • Wealth Tax
    • SALT Deduction
    • Vehicle Miles Traveled (VMT) Tax
    • Medicare For All
    • Estate Tax
    • Analysis of 2020 Presidential Tax Proposals
    • 2020 Presidential Tax Tracker
    Economic Modeling
    • COVID-19 Economic Relief
    • Wealth Tax
    • Corporate Tax Increase
    • Minimum Tax on Corporate Book Income
    • Payroll Tax
    • Individual Income Tax
    • Corporate Income Tax
    • Real Corporate Profits Tax
    • LIFT Tax Credit
    • Tax Model Overview and Methodology
    Popular Resources
    • Tax Brackets
    • Explore U.S. Tax Data
    • Federal Income Tax Data
    • COVID-19 Response Center
    • Sources of US Tax Revenue
    • Taxes on Savers, Investors, and Entrepreneurs
    • Tariff Tracker
    • Improving Cost Recovery
    • Tax Plan Calculator
    • The U.S. Tax Burden on Labor
    • Insights into the Tax Systems of Scandinavian Countries
    • Options for Reforming America’s Tax Code
  • 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
    • State Business Tax Climate Index
    • Location Matters
    • Research & Analysis of Digital Tax Policies
    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
    • Explore Taxes by State
    • State Business Tax Climate Index
    • Individual Income Tax Rates and Brackets
    • Corporate Income Tax Rates and Brackets
    • Sales Tax Rates
    • COVID-19 Response Center
    • Online Sales Taxes
    • Remote Work
    • Sales Tax Holidays
    • 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
    • Consumption Tax Policies in OECD Countries
    • 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 Tax Proposals
    • International Proposals
    Popular Resources
    • International Tax Competitiveness Index
    • Explore Taxes by Country
    • Base Erosion & Profit Shifting (BEPS)
    • Cross-Border Tax Rules & Reform
    • Digital Services Taxes
    • UK Tax Reform Guide
    • COVID-19 Tax Resource Center
    • Insights into the Tax Systems of Scandinavian Countries
    • Global Tax Maps
  • Tax Blog
  • Podcasts
    The Deduction
    • President 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
    Tax Foundation Events
    • State Tax Policy Boot Camp
    • Talking Tax Webinars
  • Tax Basics
    Tax Glossary
    • Individual Income Tax
    • Corporate Income Tax
    • Property 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
  • About Us
    Our Impact
    Principles
    Staff
    Board
    Financials
    Media
    Careers
    Internships
    Webinars/Events
    Contact
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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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