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Search
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
Business Taxes
Corporate Income Taxes
Small Business, Pass-throughs, and Non-profits
Cost Recovery
International Taxes
Expenditures, Credits, and Deductions
Tax Compliance and Complexity
Taxes and the Economy
Legislative Proposals
Campaign Proposals
Taxes and Economic Growth
Taxes and Growth Model Overview and Methodology
2018 Tax Reform Calculator
Major Publications
International Tax Competitiveness Index
Tax Freedom Day
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
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
Major Publications
Facts and Figures
State Business Tax Climate Index
Location Matters
State-Local Tax Burden Rankings
State Tax Reform Books
Chart Books
Tax Maps
Tax Law
Blog
About Us
Contribute
Tax Foundation Board of Directors
September 15, 2016
FAQs about the Border Adjustment
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About the Author
FAQs about the Border Adjustment
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Outstanding Achievement in State Tax Reform Award: 2017 Nominations
