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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 Taxes
    • International Taxes
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Tariffs and Trade
    • Digital Services Taxes
    • Carbon Taxes
    Proposals
    • Biden Administration Tax Proposals
    • U.S. International Tax Reform
    • Tracking 2021 Tax Plans
    • SALT Deduction
    • Estate Tax
    • Vehicle Miles Traveled (VMT) Tax
    • Wealth Tax
    Tax Data
    • Tax Brackets
    • Income Tax Data
    • Historical Income Tax Rates
    • Historical Corporate Tax Rates
    • U.S. Tax Data
    • Sources of U.S. Tax Revenue
    • U.S. Tax Burden on Labor
    • Sources of Personal Income
    Economic Analysis
    • Biden Administration Tax Proposals
    • Options for Reforming America's Tax Code
    • Tariff Tracker
    • Tax Model Overview and Methodology
  • State Taxes
    Personal and Sales Taxes
    • Individual Income Taxes
    • Property Taxes
    • Sales Taxes
    • Estate and Gift Taxes
    • Remote Work
    Business Taxes
    • Corporate Income Taxes
    • Small Business Taxes
    • Gross Receipts and Margin Taxes
    • Capital Gains and Dividends Taxes
    • Property Taxes
    • Digital Taxes
    Excise Taxes
    • Marijuana Taxes
    • Gas and Transportation Taxes
    • Cigarette and Tobacco Taxes
    • Cell Phone and Wireless Taxes
    • Sugar, Snack, and Soda Taxes
    • Alcohol Taxes
    Tax Data
    • 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 Rates in Major Cities
    • Sales Tax Holidays
    Major Publications
    • State Business Tax Climate Index
    • State Tax Policy Resource Center
    • 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
    Proposals and Reform Guides
    • Base Erosion & Profit Shifting
    • Digital Services Taxes
    • U.S. International Tax Reform
    • A Framework for the Future: Reforming the UK Tax System
    • Opportunities for Pro-Growth Tax Reform in Austria
    • Country Proposals
    • EU Tax Proposals
    • International Proposals
    Tax Data
    • Global Tax Maps
    • Explore Tax Data by Country
    • Sources of Government Revenue
    • Insights into the Tax Systems of Scandinavian Countries
    Major Publications
    • International Tax Competitiveness Index
    • Corporate Tax Rates around the World
    • Tax Burden on Labor
    • Consumption Tax Policies
    • Net Operating Loss Policies
    • Capital Cost Recovery
    • Anti-Base Erosion Provisions and Territorial Tax Systems
    • Tax Treatment of Stock and Retirement Accounts
  • Blog
  • TaxEDU
  • Podcasts
    The Deduction Podcast
    Events Podcast
  • About Us
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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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