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Help from Our Friends: What States Can Learn from Tax Reform Experiences across the Country
Important lessons can be learned from other state experiences with tax reform. While Kansas teaches us what not to do, Utah, Indiana, North Carolina, and the District of Columbia illustrate that smart, sensible tax reform is possible.
28 min read
Sales Tax Complexity: Diaper Edition
3 min read
Testimony: Texas Policy Options for Tax Reform
Texas lawmakers considering ways to reform the state’s tax code should seek to fix the sales tax base and repeal the economically-damaging margins tax.
Kentucky Legislature Overrides Governor’s Veto to Pass Tax Reform Package
By broadening bases while lowering rates, policymakers in Kentucky took a responsible approach to comprehensive tax reform.
2 min read
Facts 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 read
Should 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 read
Tax Foundation Brief in Wayfair Online Sales Tax Case: SCOTUS Should Set Meaningful Limits on State Taxing Power
In the South Dakota v. Wayfair online sales tax case, the U.S. Supreme Court should ensure that state sales tax laws don’t burden interstate commerce.
3 min read
State and Local Sales Tax Rates, 2018
In addition to state-level sales taxes, consumers also face local sales taxes in 38 states. These rates can be substantial, so a state with a moderate statewide sales tax rate could actually have a very high combined state and local rate.
11 min read
Supreme Court Agrees to take South Dakota v. Wayfair Online Sales Tax Case
The U.S. Supreme Court has agreed to take South Dakota v. Wayfair Inc., which could result in a ruling that settles the years-long debate over how to apply sales taxes to online retail activity.
1 min read
Trends in State Tax Policy, 2018
In 2018, trends to watch in state tax policy will include reductions in corporate tax rates, the spread of gross receipts taxes, new and lower taxes on marijuana, estate tax repeal, a wait-and-see approach on federal tax reform, and more.
16 min read
Sales Tax Base Broadening: Right-Sizing a State Sales Tax
Due in part to historical accident and also to the proliferation of exemptions, the effectiveness of the state sales tax continues to erode. The median state sales tax, which should apply to all personal consumption, is nonly applied to 23 percent of personal consumption.
25 min read