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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
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • International Taxes
    • Improving Cost Recovery
    • 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
    • Carbon Tax 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
    • Sources of State and Local Tax Collections
    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
    • EU Tax Resource Center
    • Digital Services Taxes
    • Carbon Taxes
    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
  • TaxEDU
    Podcasts
    • The Deduction
    • Tax Foundation Events
    Resources
    • Tax Basics Glossary
    • Explainer Videos
    • Classroom Resources
    • Principles of Sound Tax Policy
    Legislative Courses
    • Tax Foundation University
    • State Tax Policy Boot Camp
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Sumeet Sagoo

Written Works

  • State Spending Limits
    May 12, 2005
  • Federal Tax Burdens and Expenditures by State (2004 edition)
    December 1, 2004
  • State Tax Collections and Rates
    March 1, 2004
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