Research

Wireless Tax Burdens Rise for the Second Straight Year in 2016

Gross Receipts Taxes: Theory and Recent Evidence

2016 International Tax Competitiveness Index

California LAO Finds $1 of Every $3 in Film Incentives Go to Projects That Would Have Happened Anyway

2017 State Business Tax Climate Index

Details and Analysis of Donald Trump’s Tax Plan, September 2016

Modeling the Economic Effects of Past Tax Bills

Oregon Measure 97: Everything You Need To Know

Designing Tax Triggers: Lessons from the States

A Twenty-First Century Tax Code for Nebraska

A Primer on the Postal Service Retiree Health Benefits Fund

Gross Receipts Taxes: Lessons from Previous State Experiences

A Comparison of the Tax Burden on Labor in the OECD, 2016

Corporate and Individual Tax Expenditures 2016

Sales Tax Holidays by State, 2016

Reexamining the Tax Exemption of Municipal Bond Interest

Oregon’s Gross Receipts Tax Proposal Would Increase Consumer Prices

Details and Analysis of Rep. Jim Renacci’s Tax Reform Proposal

Details and Analysis of the 2016 House Republican Tax Reform Plan

According to the Tax Foundation’s Taxes and Growth Model, the plan would significantly reduce marginal tax rates and the cost of capital, which would lead to 9.1 percent higher GDP over the long term, 7.7 percent higher wages, and an additional 1.7 million full-time equivalent jobs.

State Tax Changes Taking Effect July 1, 2016