Tax Foundation

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.

Texas Margin Tax Experiment Failing Due to Collection Shortfalls, Perceived Unfairness for Taxing Unprofitable and Small Businesses, and Confusing Rules

Joseph Henchman
August 17, 2011

Texas’s tax system has many notable aspects. The state imposes no individual income tax and no corporate income tax.

Corporate Tax Reform Will Enhance Kansas Competitiveness

Jonathan Williams and Chris Atkins
February 21, 2007

Occasionally, politicians get the big questions right. In no place is that more evident in 2007 than in Kansas, where lawmakers are currently debating a package of corporate tax reform plans.

A Global Perspective on Territorial Taxation

Philip Dittmer
August 10, 2012

Catherine the Great is supposed to have said, “A great wind is blowing, and that gives you either imagination or a headache.” In Washington, winds are stirring for corporate tax reform.

Ten Reasons the U.S. Should Move to a Territorial System of Taxing Foreign Earnings

Scott A. Hodge
May 11, 2011

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
December 15, 2011

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

Joseph Henchman
October 17, 2011

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

Joseph Henchman
April 2, 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

David S. Logan
October 20, 2011

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.

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