Tax Foundation

The Texas Margin Tax: A Failed Experiment

Scott Drenkard
January 14, 2015

There are a lot of reasons to live and do business in Texas.

Tax Pyramiding: The Economic Consequences of Gross Receipts Taxes

Andrew Chamberlain and Patrick Fleenor
December 4, 2006

This policy report, written by Tax Foundation economists Andrew Chamberlain and Patrick Fleenor, studies the economic consequences of states’ “gross receipts taxes”—taxes on all business sales or t

Simplifying Nevada's Taxes: A Framework for the Future

Liz Malm, Joseph Henchman, Jared Walczak, Scott Drenkard
January 8, 2015

By a vote of 79 percent to 21 percent, Nevada voters on November 4, 2014 rejected a ballot initiative that would have established a 2 percent margin tax on business gross receipts.

Maine Gears Up for a Serious Tax Reform Conversation

January 9, 2015

Governor Paul LePage of Maine is the first governor to put a serious tax reform proposal up for conversation in 2015.

Business in America: A Visual Guide to Business, Taxes, and the Economy

Scott A. Hodge, Andrew Lundeen, Alan Cole
November 12, 2014

Americans often look at businesses impersonally. We think of them as lifeless entities that earn profits and don’t do much else.

Sources of Government Revenue in the OECD, 2014

November 12, 2014

In general, most Organization for Economic Cooperation and Development countries lean more on tax revenue from social insurance taxes and consumption taxes than other types of taxes.

Wireless Taxation in the United States 2014

Scott Mackey
October 8, 2014

This study, released by the non-partisan Tax Foundation, surveys state and local wireless taxes and fees levied against wireless telephone users.

2015 State Business Tax Climate Index

Scott Drenkard
October 28, 2014

This annual study, released by the Tax Foundation, seeks to help business leaders, government policymakers, and taxpayers understand how well their state's tax structures compare to structures foun

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
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