Tax Foundation

Case Study #2: Property Tax Deduction for Owner-Occupied Housing

Stephen J. Entin, and Michael Schuyler
July 30, 2013

The federal individual income tax code permits taxpayers who itemize to claim a deduction for their local real estate (property) taxes. However, the deduction is controversial.

Case Study #1: Mortgage Interest Deduction for Owner-Occupied Housing

Stephen J. Entin, and Michael Schuyler
July 30, 2013

The federal individual income tax permits taxpayers who itemize to claim a deduction for the mortgage interest they pay on their primary residence.

Sales Tax Holidays: Politically Expedient but Poor Tax Policy

Joseph Henchman
July 24, 2013

In this Special Report for the Tax Foundation, Henchman writes that, 

What Is the Evidence on Taxes and Growth?

William McBride
October 18, 2012

The idea that taxes affect economic growth has become politically contentious and the subject of much debate in the press and among advocacy groups.

Comments on Who Pays? A Distributional Analysis of the Tax Systems in All 50 States

Elizabeth Malm
February 20, 2013

The Institute on Taxation and Economic Policy (ITEP) released a report last month titled Who Pays?

North Carolina Considers Impressive Tax Reform Options

Elizabeth Malm, Scott Drenkard
June 11, 2013
This week, the Finance and Appropriations Committees of the North Carolina House of Representatives approved legis

State and Local Governments Impose Hefty Taxes on Cell Phone Consumers

Joseph Henchman and Scott Drenkard
January 30, 2013

The number of U.S. cell phone subscribers has grown significantly in recent years from 48.7 million in 1997 to 321.7 million in 2012.

Ohio’s Local Income Taxes: Complex and in Need of Reform

Scott Drenkard
May 7, 2013

My name is Scott Drenkard, and I’m an economist at the Tax Foundation.

The ACA Medical Device Tax: Bad Policy in Need of Repeal

April 9, 2013

This fiscal fact asserts that on March 21, 2013 the Senate voted 79 to 20 to pass a nonbinding budget amendment encouraging the repeal of the Affordable Care Act’s medical device excise tax.

The Tax Treatment of Capital Assets and Its Effect on Growth

Stephen J. Entin
April 23, 2013

Congress is debating major reforms of the corporate and individual income taxes. One expressed goal of the exercise is to promote economic growth while lowering the deficit. Growth is key.

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