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 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.

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.

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