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All Related Articles
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2020 State Business Tax Climate Index
Connecticut, California, New York, and New Jersey rank lowest in our 2020 State Business Tax Climate Index, which compares states on more than 120 tax policy variables to show how well they structure their tax systems and to provide a road map for improvement.
20 min read![Proposition 4, Texas income tax ban, prop 4 texas, Texas prohibit income tax, Texas income tax constitutional amendment](https://taxfoundation.org/wp-content/uploads/2019/10/Texas-state-capitol-44444-e1571665490736-300x243.jpg)
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Improving the Federal Tax System for Gig Economy Participants
Advances in technology have enabled workers to connect with customers via online platform applications for work ranging from ridesharing to home repair services. The rise of gig economy work has reduced barriers to self-employment, bringing tax challenges like tax complexity and taxpayer noncompliance.
32 min read![Summary of the latest federal income tax data, 2022 update 2022 federal income tax data Top 1% tax, top 1 percent tax rate, who pays income taxes? Who pays what in taxes? Average federal income tax rate, 1 percent of taxpayers, distribution of taxes, tax the rich, taxes on the rich, taxes on the wealthy, Do the rich really pay lower taxes than you? Income tax analysis. Higher tax rate than you? Lower tax rate than you?](https://taxfoundation.org/wp-content/uploads/2019/10/tax-compliance-1040-costs-e1571338930673-300x200.jpeg)
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![2019 International Tax Competitiveness Index](https://taxfoundation.org/wp-content/uploads/2019/10/ITCI_graphics-fv-23-300x229.png)
International Tax Competitiveness Index 2019
Our International Index compares OECD countries on over 40 variables that measure how well each country’s tax system promotes sustainable economic growth and investment.
11 min read![Wisconsin surplus revenue, Wisconsin revenue, Wisconsin tax cuts, Wisconsin state conformity, Wisconsin online sales tax](https://taxfoundation.org/wp-content/uploads/2019/09/Conformity-Maps-06-300x270.png)
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Booker’s Plan to Eliminate Step-up in Basis and Expand the Estate Tax
Removing step-up in basis would encourage taxpayers to realize capital gains and it would plug a hole in the current income tax, while increasing federal revenue. Combined, however, with the estate tax, this would result in a significant tax burden on certain saving by requiring both the appreciation in and total value of transferred property to be taxed at death
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Senator Sanders Proposes a Tax on “Extreme” Wealth
Bernie Sanders recently became the second major Democratic presidential candidate to propose a wealth tax.
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Does Your State Have a Marriage Penalty?
A marriage penalty is when married couples filing jointly face a higher effective tax rate than they would if they filed as two single individuals with the same amount of combined income.
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No Good Options as Chicago Seeks Revenue
Facing an $838 million budget shortfall, a looming pension crisis, and an aggressive spending wish list, some Chicago policymakers and activists are expressing interest in a laundry list of new and higher taxes that could, collectively, raise as much as an additional $4.5 billion a year.
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