![State General Sales Tax Collections per Capita, FY 2015](https://taxfoundation.org/wp-content/uploads/2017/09/SalesTaxPerCapita-01-300x270.png)
All Related Articles
![State General Sales Tax Collections per Capita, FY 2015](https://taxfoundation.org/wp-content/uploads/2017/09/SalesTaxPerCapita-01-300x270.png)
![](https://taxfoundation.org/wp-content/uploads/2017/09/PerCapCIT-01-300x266.png)
![International Taxes, International flags for Corporate Income Tax Rates around the World](https://taxfoundation.org/wp-content/uploads/2017/01/international3-e1529352601690-300x169.jpg)
Corporate Income Tax Rates around the World, 2017
The last time the U.S. reduced its federal corporate income tax rate was in 1986. Since then, countries throughout the world have significantly reduced their rates, leaving the U.S. with the fourth highest statutory corporate tax rate in the world and an overall uncompetitive tax system.
11 min read![total tax burden, tax burden on labor, payroll taxes](https://taxfoundation.org/wp-content/uploads/2017/01/international5-300x240.jpg)
![Net Operating Loss Carryforward](https://taxfoundation.org/wp-content/uploads/2017/08/NOL-01-300x265.png)
![OECD country flags, OECD countries tax burden comparisons](https://taxfoundation.org/wp-content/uploads/2016/10/international-flag2-e1529352981147-300x137.jpg)
![Home Mortgage Interest Deduction](https://taxfoundation.org/wp-content/uploads/2017/08/HMID-County-01-300x255.png)
![What is the relative value of $100 in your metro area?](https://taxfoundation.org/wp-content/uploads/2017/08/100-Map-Metro-02-300x262.png)
![Average Home Mortgage Interest Deduction Received Per Return](https://taxfoundation.org/wp-content/uploads/2017/08/HomeMortgIntDed-01-300x262.png)
![Average Effective Tax Rate on the Top 1 Percent of U.S. Households taxes on the rich taxing the rich](https://taxfoundation.org/wp-content/uploads/2017/08/Average-Effective-Tax-Rate-on-the-Top-1-Percent-of-U.S.-Households-300x214.png)
Taxes on the Rich Were Not That Much Higher in the 1950s
The top 1 percent of Americans today do not face an unusually low tax burden, by historical standards. In the 1950s, when the top marginal income tax rate reached 92 percent, the top 1 percent of taxpayers paid an effective rate of only 16.9 percent.
4 min read![Real Value of $100 State Map 2017](https://taxfoundation.org/wp-content/uploads/2017/08/100-Map-01-300x273.png)
What Is the Real Value of $100 in Your State?
Prices for the same goods are often much cheaper in some states than others. Check out our new map to see what the real value of $100 is in your state.
3 min read![Shopping Couple Sales Tax Holidays](https://taxfoundation.org/wp-content/uploads/2017/07/AdobeStock_96281000-e1529353657368-300x150.jpeg)
Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2017
Sales tax holidays have enjoyed political success, but rather than providing a valuable tax cut or a boost to the economy, they impose serious costs on consumers and businesses without providing offsetting benefits.
43 min read![State and Local Individual Income Tax Collections Per Capita](https://taxfoundation.org/wp-content/uploads/2017/07/Ind-Income-Per-Capita-01-300x280.png)
State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Competition
Estate and inheritance taxes reduce investment, discourage business expansion, and sometimes drive wealthy taxpayers out of state. It’s little wonder that states are under pressure to reduce or eliminate them.
44 min read![Road spending gas tax user fees tolls, state road funding, state toll revenue, state infrastructure funding](https://taxfoundation.org/wp-content/uploads/2017/07/RoadSpending-01-300x263.png)
How Are Your State’s Roads Funded?
1 min read![sales tax rates in different states and local governments](https://taxfoundation.org/wp-content/uploads/2017/07/1200px-Colourful_shopping_carts-e1529341940665-300x170.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/07/high-inc-earner-deduction-claims-300x215.png)
![Vapor Taxes](https://taxfoundation.org/wp-content/uploads/2017/06/VaporTaxesRates-011-300x272.png)
Vaping Taxes by State, 2017
2 min read![State Tax Changes, train tracks changing symbolizing the states changing their taxes](https://taxfoundation.org/wp-content/uploads/2017/06/changes-track-300x122.jpg)
State Tax Changes Taking Effect July 1, 2017
While most states enact tax changes at the beginning of the calendar year, a number of them implement changes at the beginning of the fiscal year. Eight states have tax changes that will take effect on July 1, 2017, the beginning of the 2018 fiscal year.
8 min read![Healthcare](https://taxfoundation.org/wp-content/uploads/2015/01/healthcare-300x225.jpg)