Tax Foundation
Subscribe Donate
  • 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
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • International Taxes
    • Small Business Taxes

    Tax Data
    • Tax Brackets
    • Income Tax Data
    • Historical Tax Brackets
    • How Does the U.S. Compare?
    • Sources of U.S. Tax Revenue
    • U.S. Tax Burden on Labor
    • Sources of Personal Income

    Major Publications
    • Biden Administration Tax Proposals
    • 10 Tax Reforms for Growth and Opportunity
    • Options for Reforming America's Tax Code
    • Tariffs & Trade Resource Center
    • U.S. International Tax Reform
    • Taxes on Savers, Investors, and Entrepreneurs
    • Tax Model 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
    • Gas and Transportation Taxes
    • Marijuana Taxes
    • Cigarette and Tobacco Taxes
    • Alcohol Taxes
    • Sugar, Snack, and Soda Taxes
    • Cell Phone and Wireless Taxes

    Tax Data
    • State Tax Maps
    • Facts & Figures
    • Explore Taxes by State
    • Recent State Tax Changes
    • Income Tax Rates and Brackets
    • Corporate Tax Rates and Brackets
    • State and Local Sales Tax Rates

    Major Publications
    • State Business Tax Climate Index
    • Tax Reforms for Mobility and Modernization
    • State Tax Resource Center
    • State-Local Tax Burden Rankings
    • Location Matters: The State Tax Costs of Doing Business
    • State Tax Reform Guides
    • State Chart Books
  • 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
    • U.S. International Tax Reform
    • Digital Services Taxes
    • Carbon Taxes
    • International Proposals
    • EU Proposals
    • Country Proposals

    Tax Data
    • Global Tax Maps
    • Compare Taxes by Country
    • Sources of Government Revenue
    • Scandinavian Tax Systems

    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
  • Tax Blog
  • Education

    Podcasts
    • The Deduction Podcast
    • Tax Foundation Events Podcast

    TaxEDU
    • Classroom Resources
    • Videos
    • Glossary
    • Principles of Sound Tax Policy

    Legislative Courses
    • Tax Foundation University
    • State Tax Policy Boot Camp
  • About Us

    Support Sound Tax Policy

    As a 501(c)(3) nonprofit, we depend on the generosity of individuals like you. Help us continue our work by making a tax-deductible gift today.

    Ways to Give

    About Us

    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.

    Learn More
    • Our Impact
    • Principles
    • Events
    • Staff
    • Careers
    • Board
    • Financials
    • Media
    • Contact
  • 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
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • International Taxes
    • Small Business Taxes
    Tax Data
    • Tax Brackets
    • Income Tax Data
    • Historical Tax Brackets
    • How Does the U.S. Compare?
    • Sources of U.S. Tax Revenue
    • U.S. Tax Burden on Labor
    • Sources of Personal Income
    Major Publications
    • Biden Administration Tax Proposals
    • 10 Tax Reforms for Growth and Opportunity
    • Options for Reforming America's Tax Code
    • Tariffs & Trade Resource Center
    • U.S. International Tax Reform
    • Taxes on Savers, Investors, and Entrepreneurs
    • Tax Model 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
    • Gas and Transportation Taxes
    • Marijuana Taxes
    • Cigarette and Tobacco Taxes
    • Alcohol Taxes
    • Sugar, Snack, and Soda Taxes
    • Cell Phone and Wireless Taxes
    Tax Data
    • State Tax Maps
    • Facts & Figures
    • Explore Taxes by State
    • Recent State Tax Changes
    • Income Tax Rates and Brackets
    • Corporate Tax Rates and Brackets
    • State and Local Sales Tax Rates
    Major Publications
    • State Business Tax Climate Index
    • Tax Reforms for Mobility and Modernization
    • State Tax Resource Center
    • State-Local Tax Burden Rankings
    • Location Matters: The State Tax Costs of Doing Business
    • State Tax Reform Guides
    • State Chart Books
  • 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
    • U.S. International Tax Reform
    • Digital Services Taxes
    • Carbon Taxes
    • International Proposals
    • EU Proposals
    • Country Proposals
    Tax Data
    • Global Tax Maps
    • Compare Taxes by Country
    • Sources of Government Revenue
    • Scandinavian Tax Systems
    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
  • Tax Blog
  • Education
    Podcasts
    • The Deduction Podcast
    • Tax Foundation Events Podcast
    TaxEDU
    • Classroom Resources
    • Videos
    • Glossary
    • Principles of Sound Tax Policy
    Legislative Courses
    • Tax Foundation University
    • State Tax Policy Boot Camp
  • About Us
    Our Impact
    Principles
    Events
    Staff
    Careers
    Board
    Financials
    Media
    Contact
Subscribe Donate
  • Facebook Logo
  • Twitter Logo
  • LinkedIn Logo
  • YouTube Logo
  • Instagram Logo
  • Podcast Logo

Paul N. Van de Water

Written Works

  • Tax Review: Issues in Social Security Financing
    April 1, 1979
See Full List
  • Back Back to Staff Page

Help us achieve our vision of a world where the tax code doesn't stand in the way of success.

Subscribe
Contribute

About Us

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.

More Links

  • Donate
  • Press Room
  • Careers
  • Events

Connect

  • Facebook
  • Twitter
  • LinkedIn
  • YouTube
  • Instagram
  • Podcast

Contact Us

Tax Foundation

1325 G St NW
Suite 950
Washington, DC 20005

202-464-6200
  • Copyright Tax Foundation 2022
  • Copyright Notice
  • Privacy Policy