![Minnesota city where there is an Uncompetitive Tax Code that needs Improvement](https://taxfoundation.org/wp-content/uploads/2018/10/minnesota-300x196.jpg)
All Related Articles
![Minnesota city where there is an Uncompetitive Tax Code that needs Improvement](https://taxfoundation.org/wp-content/uploads/2018/10/minnesota-300x196.jpg)
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![2019 State Business Tax Climate Index](https://taxfoundation.org/wp-content/uploads/2018/09/SBTCI-2019-featured-01-300x287.png)
2019 State Business Tax Climate Index
Our 2019 State Business Tax Climate Index compares each state on over 100 variables including corporate, individual, property, and sales taxes. How does your state rank?
17 min read![France Digital Services Tax, France's digital services tax, France's digital tax, France section 301](https://taxfoundation.org/wp-content/uploads/2017/01/france-300x225.jpg)
![How High Are State and Local Tax Collections in Your State?](https://taxfoundation.org/wp-content/uploads/2018/09/State-and-Local-Tax-Collections-Per-Capita-Map-300x259.png)
![Stock Buybacks Don't Hinder Investment Spending](https://taxfoundation.org/wp-content/uploads/2018/06/Stock-Buybacks-300x225.jpg)
The Economics of Stock Buybacks
Stock buybacks are readily visible, and unfortunately some have misunderstood stock buybacks to be taking place at the expense of long-term investments.
17 min read![Full expensing manufacturing business investment](https://taxfoundation.org/wp-content/uploads/2018/09/manufacturing-ENHANCED-300x200.jpeg)
Cost Recovery Treatment Short of Full Expensing Creates A Drag on Economic Growth
Full expensing is a key driver of future economic growth, and can have a larger pro-growth effect per dollar of revenue forgone than cutting tax rates.
3 min read![U.S. worker tax burden, payroll taxes, income taxes, after-tax income](https://taxfoundation.org/wp-content/uploads/2018/09/FF613-12-300x241.png)
A Comparison of the Tax Burden on Labor in the OECD, 2018
Before accounting for state and local sales taxes, the tax burden that a single average wage earner faces in the U.S. is 31.7 percent of pretax earnings, amounting to $18,198 in taxes in 2017.
18 min read![Republican Study Committee RSC, tax extenders, fiscal year 2020 budget](https://taxfoundation.org/wp-content/uploads/2018/09/Capitol-hill-300x208.jpg)
![Tax on stock buybacks Wyden stock buybacks tax Tax Cuts and Jobs Act, House Ways and Means, temporary tax policy](https://taxfoundation.org/wp-content/uploads/2017/01/flickr_-_uscapitol_-_east_fron-300x215.jpg)
![EU vat reform and EU own resources EU digital tax](https://taxfoundation.org/wp-content/uploads/2019/01/EU-flag-100-300x200.jpg)
![Affordable Care Act Tax](https://taxfoundation.org/wp-content/uploads/2017/01/healthcare2-300x200.jpg)
![International flags, Upcoming Corporate Tax Rate Reductions and Missing Profits of Nations](https://taxfoundation.org/wp-content/uploads/2015/10/international1-300x240.jpg)
![Colorado Announces Online Sales Tax Collection Starting November 1](https://taxfoundation.org/wp-content/uploads/2018/09/Colorado-300x200.jpg)
![How much does your state collect in corporate income taxes per capita?](https://taxfoundation.org/wp-content/uploads/2018/09/CIT-per-capita-sept-2018-map-300x262.png)
![100 percent bonus depreciation permanence offers more bang for the buck](https://taxfoundation.org/wp-content/uploads/2018/09/100-percent-bonus-depreciation-permanence-Full-Expensing-300x207.png)
Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions
In the long run, permanent full expensing produces about 4.5 times more GDP growth per dollar of revenue than making individual TCJA provisions permanent.
2 min read![Foreign Earning bills which this article evaluates for the changing Incentives in Repatriating](https://taxfoundation.org/wp-content/uploads/2018/09/AdobeStock_224303764-e1592337608248-300x100.jpeg)
The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments
The Tax Cuts and Jobs Act made significant progress in improving businesses’ ability to recover the cost of making investments in the United States by enacting 100 percent bonus depreciation.
11 min read![PA tax reform. Pennsylvania tax reform: A 21st Century Tax Code for the Commonwealth](https://taxfoundation.org/wp-content/uploads/2018/09/LandingPageHeader-011-300x90.png)
Pennsylvania: A 21st Century Tax Code for the Commonwealth
Policymakers from across the spectrum recognize that Pennsylvania’s tax code has not kept up with a 21st century economy. Here are comprehensive solutions for how Pennsylvania can achieve a more competitive tax code.
13 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/us-economy-300x180.jpg)