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  • Federal Taxes

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    • Excise and Consumption Taxes
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    • Opportunity Zones
    • Entrepreneurship
    • Gig Economy
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    • Taxes on Savers, Investors, and Entrepreneurs

    Business Taxes
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    • Cost Recovery
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    • Opportunity Zones
    • Tariffs and Trade
    • Digital Services Taxes
    • Carbon Taxes

    Campaign & Legislative Proposals
    • Biden's Tax Proposals: Resource Center
    • Details & Analysis of Biden’s Tax Plan
    • U.S. Cross-border Tax Reform and GILTI
    • Biden's Corporate Tax Proposals
    • Minimum Tax on Corporate Book Income
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    • Wealth Tax

    Tax Data & Resources
    • Tax Brackets
    • Federal Income Tax Data
    • U.S. Tax Data Explorer Tool
    • Sources of US Tax Revenue
    • U.S. Tax Burden on Labor
    • President Biden's Tax Proposals
    • COVID-19 Response Center
    • Taxes on 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
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    • 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
    • Explore Taxes by State
    • Individual Income Tax Rates and Brackets
    • Corporate Income 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
    • Location Matters: The State Tax Costs of Doing Business
    • State-Local Tax Burden Rankings
  • 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
    • Country-by-Country Tax Data Explorer Tool
    • Base Erosion & Profit Shifting (BEPS): Resource Center
    • U.S. International Tax Reform Resource Center
    • 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 in the OECD
    • Consumption Tax Policies in OECD Countries
    • Tax Burden on Labor in the OECD
    • Capital Cost Recovery across the OECD
    • A Framework for the Future: Reforming the UK Tax System
    • Opportunities for Pro-Growth Tax Reform in Austria
  • Blog
  • Tax Basics

    Tax Glossary
    • Individual 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
  • 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
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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
    • Biden's Tax Proposals: Resource Center
    • Details & Analysis of Biden’s Tax Plan
    • U.S. Cross-border Tax Reform and GILTI
    • Biden's Corporate Tax Proposals
    • Minimum Tax on Corporate Book Income
    • SALT Deduction
    • Estate Tax
    • Vehicle Miles Traveled (VMT) Tax
    • Wealth Tax
    Tax Data & Resources
    • Tax Brackets
    • Federal Income Tax Data
    • U.S. Tax Data Explorer Tool
    • Sources of US Tax Revenue
    • U.S. Tax Burden on Labor
    • President Biden's Tax Proposals
    • COVID-19 Response Center
    • Taxes on 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
    • Explore Taxes by State
    • Individual Income Tax Rates and Brackets
    • Corporate Income 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
    • Location Matters: The State Tax Costs of Doing Business
    • State-Local Tax Burden Rankings
  • 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
    • Country-by-Country Tax Data Explorer Tool
    • Base Erosion & Profit Shifting (BEPS): Resource Center
    • U.S. International Tax Reform Resource Center
    • 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 in the OECD
    • Consumption Tax Policies in OECD Countries
    • Tax Burden on Labor in the OECD
    • Capital Cost Recovery across the OECD
    • A Framework for the Future: Reforming the UK Tax System
    • Opportunities for Pro-Growth Tax Reform in Austria
  • Blog
  • Tax Basics
    Tax Glossary
    • Individual 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
  • 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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    Principles
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    Board
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Paul N. Van de Water

Written Works

  • Tax Review: Issues in Social Security Financing
    April 1, 1979
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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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