Ten Reasons the U.S. Should Move to a Territorial System of Taxing Foreign Earnings
There is a growing debate in Washington over how U.S. companies should be taxed on the profits they earn abroad. The outcome of this debate will determine how well U.S.
How to Judge a Tax Plan
William McBride of the nonpartisan Tax Foundation discusses ten metrics to use in judging tax legislation, plans, and codes so that they are fairest to the people being taxed and benefitting from t
Unemployment Insurance Taxes: Options for Program Design and Insolvent Trust Funds
Record high levels of unemployment and record low reserve funds have placed great pressure on the federal-state unemployment insurance (UI) tax and benefit system.
Tax Freedom Day 2012
Tax Freedom Day® 2012 arrives on April 17 this year, four days later than last year due to higher federal income and corporate tax collections.
Summary of Latest Federal Individual Income Tax Data
The income earned by the top 1 percent of Americans has declined for the second year in a row while their average tax rate has increased, according to this Tax Foundation study.
Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy
States are increasingly extending higher tax rates to products like candy and soda, ostensibly to fight obesity, but such moves are unlikely to have an impact on obesity rates and health outcomes,
Who Benefits from the Home Mortgage Interest Deduction?
Despite recent attempts by real estate, home building, and mortgage-lending organizations to portray the home mortgage interest deduction as vital to middle-income family budgets, an anal
