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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
    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 Tax
    Campaign & Legislative Proposals
    • Joe Biden’s 2020 Tax Plan
    • Analysis of 2020 Tax Proposals
    • 2020 Tax Tracker
    • Wealth Tax
    • Medicare For All
    • SALT Deduction
    • 70% Top Tax Rate
    • Financial Transaction Tax
    • "Freedom Dividend"
    • Estate Tax
    • Rent Tax Credit
    Economic Modeling
    • COVID-19 Economic Relief
    • Wealth Tax
    • Payroll Tax
    • Individual Income Tax
    • Corporate Income Tax
    • Real Corporate Profits Tax
    • Cost-of-Living Refund Act
    • LIFT Tax Credit
    • Tax Model Overview and Methodology
    Popular Resources
    • Tax Brackets
    • Tax Basics
    • Explore U.S. Tax Data
    • Federal Income Tax Data
    • Sources of US Tax Revenue
    • 2020 Presidential Tax Tracker
    • Tariff Tracker
    • Improving Cost Recovery
    • Income Taxes: Illustrated
    • Business in America
    • Tax Plan Calculator
    • The Tax Cuts and Jobs Act: Explained
    • The U.S. Tax Burden on Labor
    • Options for Reforming America’s Tax Code
  • State Taxes
    Personal and Sales Taxes
    • Individual Income Taxes
    • 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
    • Digital Services Tax
    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
    • State Business Tax Climate Index
    • Individual Income Tax Rates and Brackets
    • Corporate Income Tax Rates and Brackets
    • Sales Tax Rates
    • Online Sales Taxes
    • Sales Tax Holidays
    • Tax Basics
    • 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
    • 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 Tax Data by Country
    • Base Erosion & Profit Shifting (BEPS)
    • Digital Services Taxes
    • Global Tax Maps
  • Blog
  • Tax Basics
  • 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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