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All Related Articles
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April 24th Afternoon State Tax Update
Virginia enacted a biennial budget, which includes a new excise tax on “skill games.” Meanwhile, Arizona and Connecticut announced plans to convene in special sessions later this year while Oklahoma gets the green light to use rainy day fund money to close budget gaps.
4 min read![windfall profits tax windfall tax excess profits tax windfall taxes definition oil prices](https://taxfoundation.org/wp-content/uploads/2020/04/linkedin-In-Stream_Wide___oil-rig-1-e1587738500666-300x158.jpg)
Historic Oil Price Burns Hole in State Budgets
Alaska and North Dakota collect revenue primarily from oil-related taxes. These states must start thinking about how to plan for an era of reduced oil revenue.
5 min read![](https://taxfoundation.org/wp-content/uploads/2015/11/Louisiana-Capitol-300x150.jpg)
Louisiana Can Look to Tax Reform for Aid in a Post-Coronavirus Recovery
As states look for a path out of these fiscally troubling times, Louisiana has several options for aspects of its tax code to promote economic recovery and growth. The Pelican State’s federal deductibility, Corporation Franchise Tax, and sales tax structure present opportunities for beneficial tax reform in the wake of the coronavirus crisis.
3 min read![](https://taxfoundation.org/wp-content/uploads/2020/04/state-01-01-300x169.png)
Watch: State Tax Policy and COVID-19
What could the next phase of relief look like and what role does tax policy play in ensuring the U.S. and countries around the world make a strong economic recovery?
1 min read![American Rescue Plan state tax cuts treasury clarification on American Rescue Plan ban on state tax cuts. Treasury minimum tax on current minimum tax on foreign profits of U.S. companies](https://taxfoundation.org/wp-content/uploads/2018/12/AdobeStock_82143769-e1576168823228-300x200.jpeg)
New Guidance on State Aid Under the CARES Act
The U.S. Department of the Treasury recently issued new guidance on allowable expenses using the $150 billion in state aid provided under the CARES Act, a point on which there has been considerable confusion.
3 min read![2020 dividend tax rates in Europe, Ireland Denmark United Kingdom France Norway Belgium Sweden Finland Portugal Austria Slovenia Germany Italy Netherlands Spain Switzerland Iceland Luxembourg Turkey Poland Czech Republic Hungary Lithuania Slovak Republic Greece Estonia Latvia](https://taxfoundation.org/wp-content/uploads/2020/04/Dividend-dv1-01-300x300.png)
Dividend Tax Rates in Europe, 2020
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Keeping it Simple: Approaching the Next Stage of Coronavirus Tax Policy
When businesses and taxpayers look to the government for relief, it is paramount that lawmakers do their best to craft transparent and coherent legislation that is the least confusing for all.
4 min read![Which states have a gross receipts tax? State gross receipts tax, state gross receipts tax, Washington state gross receipts tax, Washington gross receipts tax, Oregon gross receipts tax, Nevada gross receipts tax, Texas gross receipts tax, Tennessee gross receipts tax, Ohio gross receipts tax, Delaware gross receipts tax](https://taxfoundation.org/wp-content/uploads/2020/04/GRT-2020-FV-01-300x255.png)
Gross Receipts Taxes by State, 2020
While it’s unclear how soon state economies may be able to fully open again, it’s not too early for states to consider how they can remove barriers to businesses & consumers resuming activity.
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Tax Policy After Coronavirus: Clearing a Path to Economic Recovery
Governments at all levels must work to remove the tax policy barriers that stand in the way of economic recovery and long-term prosperity following the COVID-19 crisis. Our new guide outlines several comprehensive options that policymakers can take at the federal and state levels.
26 min read![Digital tax debate, Digital taxes around the world, Digital economy taxes](https://taxfoundation.org/wp-content/uploads/2020/04/digital-internet-work-technology-e1587071388784-300x200.jpg)
States Should Be Allowed to Levy Sales Taxes on Internet Access
On July 1, sales taxes levied on internet access in six states—Hawaii, New Mexico, Ohio, South Dakota, Texas, and Wisconsin—will become illegal under the provisions of the Permanent Internet Tax Freedom Act (PITFA)
4 min read![](https://taxfoundation.org/wp-content/uploads/2023/07/main_street-300x225.png)
The Weird Way Taxes Impact Behavior
Learn about how taxes can influence human behavior through the power of incentives. See how different tax policies have impacted everything around us, including the buildings we live in, the cars we drive, and even what we eat and wear. Gain a deeper appreciation for the importance of designing tax policies that encourage positive economic behaviors.
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Taxes: The Price We Pay for Government
Have you ever wondered where the money comes from to build roads, maintain a national defense, or pay for programs like Social Security? Taxes.
![](https://taxfoundation.org/wp-content/uploads/2023/07/cash-register-1885558-300x225.png)
The Three Basic Tax Types
Discover the three basic tax types—taxes on what you earn, taxes on what you buy, and taxes on what you own. Learn about 12 specific taxes, four within each main category. Develop a basic understanding of how these taxes fit together, how they impact government revenues and the economy, and where you may encounter them in your daily life.
![](https://taxfoundation.org/wp-content/uploads/2023/07/money-budget-tax-300x225.png)
Not All Taxes Are Created Equal
Discover why there are better and worse ways for governments to raise a dollar of revenue. Compare the economic impact of the three basic tax types—taxes on what you earn, buy, and own—including three specific taxes within each category. Learn about the basics of “dynamic scoring,” one tool economists can use to compare the economic and revenue impact of different tax policies.
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10 Common Tax Myths, Debunked
Identify some of the most common tax myths and tax policy misconceptions and learn how to separate fact from fiction. Discover why tax refunds shouldn’t be celebrated, why you should pay your income tax bill, and why certain deductions are wrongly labeled “loopholes,” among other useful facts. Improve your ability to counter misleading arguments about the tax code.
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Case Study: Average vs. Marginal Tax Rates
A graduated rate income tax system results in a taxpayer’s effective income tax rate, or the percentage of their income paid in taxes, increasing as their income increases. Learn about the difference between average and marginal tax rates and how each impacts taxpayers’ liability and the economy.
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Can States Close Budget Deficits with Excise Tax Hikes?
We examine whether excise taxes are a solution to budget deficits, and while the short answer to that question is no, there are of course nuances. Excise taxes can play a role in state revenues even as policymakers appreciate that excise taxes are not viable long-term revenue tools for general spending priorities.
21 min read![Consumption taxes are the largest share of average OECD revenue. Consumption Taxes coronavirus, Sales Taxes Coronavirus Sales Tax Coronavirus](https://taxfoundation.org/wp-content/uploads/2020/04/TF_OECDconsumptionRevenue-300x216.png)
New OECD Study: Consumption Tax Revenues during Economic Downturns
Compared to other tax revenue sources, consumption tax revenue as a share of GDP tends to be relatively stable over time, even during economic downturns.
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The Child Tax Credit: Primer
The Child Tax Credit (CTC) is a partially-refundable tax credit available to parents with qualifying dependents under the age of 17. Like other tax credits, the CTC reduces tax liability dollar-for-dollar of the value of the credit.
25 min read