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Are Sugar-Sweetened Beverage Taxes Regressive? Evidence from Household Retail Purchases
Soda taxes are proposed with the promise to improve public health outcomes, but they come with equity concerns because of their regressive nature.
23 min readThe Impact of the Tax Cuts and Jobs Act by Congressional District
A look at the data & methodology behind the Tax Foundation’s Mapping 2018 Tax Reform project which compares average 2018 tax cuts by congressional district.
3 min readHow Much Does Your State Collect in Excise Taxes?
Excise taxes make up a relatively small portion of state and local tax collections—about 11 percent—but per capita collections vary widely from state to state.
3 min readState and Local Individual Income Tax Collections Per Capita
On average, state and local governments collected $1,144 per person from individual income taxes, but collections varied widely from state to state.
2 min readBeer Taxes by State, 2018
3 min readCapital Cost Recovery across the OECD, 2018
One hundred percent expensing for short-life business investments was a great start but needs to be enacted on a permanent basis for it to have an impact on long-term decision-making.
15 min readHow Well-Funded are Pension Plans in Your State?
More than half the states have pension plans that are less than two-thirds funded, and five states have pension plans that are less than 50 percent funded.
2 min readAverage Per Capita Property Taxes: How Does Your State Compare?
While property taxes inevitably draw the ire of some residents living in high-tax jurisdictions, property values are a relatively good indicator of the value of local services received, such as well-funded roads and schools. At the same time, good local public services can make municipalities more desirable, thereby increasing residential property value.
3 min readRecreational Marijuana Taxes by State, 2018
As public opinion increasingly favors the legalization of recreational marijuana, a growing number of states must determine how to structure marijuana taxes.
3 min readVaping Taxes by State, 2018
A variety of taxing methods and a wide range of rates indicates that there is little consensus on the best way to levy vapor taxes in the U.S.
3 min readDistilled Spirits Taxes by State, 2018
2 min readFacts and Figures 2018: How Does Your State Compare?
Facts and Figures is a one-stop data resource comparing the 50 states on over 40 measures of individual and corporate income taxes, sales taxes, excise taxes, property taxes, business tax climates, and more.
1 min readShould Congress Act Before SCOTUS On Online Sales Taxes?
The U.S. Supreme Court is hearing a case on the constitutionality of a South Dakota law requiring internet vendors collect online sales tax, but should Congress fix the problem first?
13 min readNew Tariff Plan Could Cost States $9 Billion
While the burden of Trump’s tariffs will ultimately be felt by most U.S. consumers, two-thirds of the new taxes will be initially borne by 10 states.
6 min readState Individual Income Tax Rates and Brackets, 2018
Individual income tax rates and brackets vary widely by state. Keep track of top marginal income tax rates in your state and others with our new guide.
4 min read