Tax Foundation

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.

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 1997to 321.7 million in 2012.

North Carolina Tax Reform Options: A Guide to Fair, Simple, Pro-Growth Reform

Joseph Henchman and Scott Drenkard
January 23, 2013

In fall 2012, the Carolina Business Coalition commissioned us to prepare a review of the North Carolina tax system and recommend possible improvements.

Personalizing the Corporate Income Tax

Gerald Prante and Scott A. Hodge
October 25, 2007

The U.S.

Minnesota Income Tax Increase Modification Could Encourage Tax Avoidance and Promote Poor Investment Decisions

David S. Logan, William McBride and Joseph Henchman
June 29, 2011

Minnesota is one of 46 states that begin their fiscal year on July 1.

Raising Revenue: The Least Worst Options

Scott A. Hodge
December 5, 2012

If lawmakers decide that new revenues must be part of any long-term effort to solve the budget crisis, they must choose the least harmful way of raising new r

Nevada May Consider New Business Taxes

Joseph Henchman
May 18, 2011

Fewer states have been hit harder by the present recession than Nevada.

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