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  • Federal Taxes
    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Tax Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Excise and Consumption Taxes
    • Capital Gains and Dividends Taxes
    • Estate and Gift Taxes
    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Taxation Of Multinational Businesses
    Featured Projects
    • Tax Reforms for Growth and Opportunity
    • Options for Reforming America's Tax Code
    • Tax Modeling
    • U.S. International Tax Reform
    Featured Issues
    • Biden Tax Proposals
    • Improving Cost Recovery
    • Tariffs & Trade
    • Cannabis Taxes
    • International Taxes
    • Carbon Taxes
    • Savers, Investors, and Entrepreneurs
    Data
    • Income Tax Rates and Brackets
    • Who Pays Federal Income Taxes
    • Historical Tax Rates
    • U.S. Tax Data Explorer
    • Sources of U.S. Tax Revenue
    • U.S. Tax Burden on Labor
    • Sources of Personal Income
  • State Taxes
    Individual and Consumption Taxes
    • Individual Income Taxes
    • Property Taxes
    • Sales Taxes
    • Excise Taxes
    • Estate & Gift Taxes
    Business Taxes
    • Corporate Income Taxes
    • Gross Receipts & Margin Taxes
    • Property Taxes
    • Excise Taxes
    • Small Business Taxes
    Featured Projects
    • State Business Tax Climate Index
    • Location Matters: State Tax Costs of Doing Business
    • State and Local Tax Burdens
    • State Reform Guides
    • State Tax Resource Center
    Featured Issues
    • Tax Reforms for Mobility and Modernization
    • State Tax Reform Trends
    • Excise Tax Trends
    • Student Loan Debt Cancellation
    Data
    • State Tax Maps
    • State Data Explorer
    • Income Tax Rates & Brackets
    • Corporate Income Tax Rates & Brackets
    • State & Local Sales Tax Rates
    • State and Local Tax Collections
    • Recent State Tax Changes
    • Facts & Figures
  • Global Taxes
    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Excise and Consumption Taxes
    • Consumption Tax Policies in OECD Countries
    • Tax Compliance and Complexity
    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Net Operating Loss Policies
    • Taxation Of Multinational Businesses
    • Tax Compliance and Complexity
    Featured Projects
    • International Tax Competitiveness Index
    • EU Tax Resource Center
    • Base Erosion & Profit Shifting
    • U.S. International Tax Reform
    Featured Issues
    • Global Tax Deal
    • Digital Taxes
    • Carbon Taxes
    • Marginal Tax Rates
    Data
    • European Tax Maps
    • Country-by-Country Data Explorer
    • Corporate Tax Rates around the World
    • Sources of Tax Revenue in the OECD
    • Tax Burden on Labor in the OECD
    • Stock and Retirement Accounts
  • Blog
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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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