Individual and Consumption Taxes

Congressional Budget Office Projects Spending Growth Will Outpace Revenue Growth

Another Look at Reforming the Health Insurance Exclusion

To What Extent Does Your State Rely on Sales Taxes?

Sales taxes represent a major source of state and local revenue. Click to see how much your state relies on sales taxes and for a state-by-state comparison.

State Tax Changes Taking Effect July 1, 2018

Testimony: California’s SALT Deduction Cap Workaround is Legally Dubious and Needlessly Regressive

New Budget Resolution Gives Hope for Phase Two of Tax Reform

Recommendations for the Arkansas Tax Reform and Relief Task Force

Supreme Court Decides Wayfair Online Sales Tax Case

The U.S. Supreme Court handed down its decision in South Dakota v. Wayfair. Thirty-one states that currently tax internet sales will be impacted.

Arkansas: Options for Excise Tax Reform

To What Extent Does Your State Rely on Property Taxes?

A Financial Transactions Tax Is A Retread of Bad Ideas

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.

A Small Victory on the Global Spread of Soda Taxes

Second Round of Tax Reform Might Address Retirement Accounts

The 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.

Social Security in Deficit: Why and What to Do About It

The Potential Outcomes of the Wayfair Online Sales Tax Case

Taxing Patreon Contributions

How 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.

Automobile Tariffs Would Offset Half the TCJA Gains for Low-income Households