The Tax Foundation’s annual International Tax Competitiveness Index (ITCI) report measures the degree to which the 34 OECD countries’ tax systems promote competitiveness, through low tax burdens
Thomas Piketty’s bestselling Capital in the Twenty-First Century calls for much higher taxes on upper-inc
In May 2013, the U.S.
The Proper Role of Congress in State Taxation: Ensuring the Interstate Reach of State Taxes Does Not Harm the National Economy
Written Submission of Joseph Henchman Vice President, Legal & State Projects Tax Foundation to the hearing on H.R.
On July 25, Joint Economic Committee Republicans published a report criticizing the federal estate tax. Their report called for either a significant reform or outright repeal of the estate tax
Senator Max Baucus (D-MT), chairman of the Senate Finance Committee, has released a series of staff discussion drafts that suggest numerous changes in international taxation, tax enforcement, and t
Early on January 12, 2011, the Illinois Legislature narrowly passed a bill that significantly raises individual income and corporate income taxes.
In this policy review, Michael Schuyler notes that Senator Max Baucus (D-MT), chairman of the Senate Finance Committee, has suggested numerous changes in international taxation, tax enforceme
In tis policy document, Scott Drenkard writes that even though credits lower the tax burden of a particular tax filer, in most cases we see them as poor tax policy.
In this Background Paper, the authors write that the State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states’ tax systems c