Tax Foundation

International Tax Competitiveness Index

Andrew Lundeen
September 15, 2014

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

What Would Piketty’s 80 Percent Tax Rate Do to the U.S. Economy?

Michael Schuyler
July 29, 2014
Thomas Piketty’s bestselling Capital in the Twenty-First Century calls for much higher taxes on upper-inc

The Marketplace Fairness Act: A Primer

Joseph Henchman
July 14, 2014

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

Joseph Henchman
February 26, 2014

Written Submission of Joseph Henchman Vice President, Legal & State Projects Tax Foundation to the hearing on H.R.

The Estate Tax: Even Worse Than Republicans Say

David Block and Scott Drenkard
September 4, 2012

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

Retroactive Taxation and the Baucus Proposal

Michael Schuyler
December 9, 2013

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

Illinois Approves Sharp Income Tax Increase, Fourth-Highest Corporate Tax Rate

Joseph Henchman and Kail Padgitt
January 12, 2011

Early on January 12, 2011, the Illinois Legislature narrowly passed a bill that significantly raises individual income and corporate income taxes.

Retroactive Taxation and the Baucus Proposal

Michael Schuyler
December 11, 2013

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

Are Tax Incentives Part of a Competitive Tax Code?

Scott Drenkard
November 20, 2013

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.

2014 State Business Tax Climate Index

Scott Drenkard & Joseph Henchman
October 7, 2013

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

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