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Tax Foundation
Tax Foundation is America's leading independent tax policy resource, providing trusted nonpartisan tax data, research, and analysis since 1937.
https://taxfoundation.org/
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Tax Foundation
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Tax Foundation is America's leading independent tax policy resource, providing trusted nonpartisan tax data, research, and analysis since 1937.
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  1. 2023 State Business Tax Climate Index
  2. International Tax Competitiveness Index 2022
  3. Recent Posts
  4. Changing Tax Policy Landscape Will Worsen U.S. Competitiveness
  5. A Carbon Tax, Explained
  6. Details & Analysis of the Inflation Reduction Act Tax Provisions
  7. The Latest on the Global Tax Agreement
  8. IRS Is Raising More with Less, But New Funding Misses the Mark
  9. Green Rush: Principles for Taxing Cannabis
  10. Options for Reforming America’s Tax Code 2.0
  11. Eight State Tax Reforms for Mobility and Modernization
  12. Quick Links
  13. Join over 50,000 Subscribers!
  14. Recent Tweets
  15. Tax Data by State
  16. Tax Data by Country
  17. Request a Speaker
  1. Individual and Consumption Taxes
  2. Business Taxes
  3. Featured Projects
  4. Featured Issues
  5. Data
  6. Individual and Consumption Taxes
  7. Business Taxes
  8. Featured Projects
  9. Featured Issues
  10. Data
  11. Individual and Consumption Taxes
  12. Business Taxes
  13. Featured Projects
  14. Featured Issues
  15. Data
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  17. Glossary
  18. Educational Resources
  19. Legislative Courses
  20. Videos
  21. Podcast
  22. Support Sound Tax Policy
  23. About Us
  24. Learn More
  25. Cannabis Taxes Back on the Ballot in 2022
  26. Permanent 100 Percent Bonus Depreciation Even More Important When Inflation Is Elevated
  27. Colombia Is in Urgent Need of Pro-Growth Comprehensive Tax Reform
  28. 2023 State Business Tax Climate Index
  29. Help us achieve our vision of a world where the tax code doesn't stand in the way of success.
  30. About Us
  31. More Links
  32. Connect
  33. Contact Us
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  1. https://taxfoundation.org/podcast
  2. https://taxfoundation.org
  3. Subscribe
  4. Federal Taxes
  5. Individual and Consumption Taxes
  6. Income and Payroll Taxes
  7. Tax Expenditures, Credits, and Deductions
  8. Tax Compliance and Complexity
  9. Excise and Consumption Taxes
  10. Capital Gains and Dividends Taxes
  11. Estate and Gift Taxes
  12. Business Taxes
  13. Corporate Income Taxes
  14. Cost Recovery
  15. Expenditures, Credits, and Deductions
  16. Tax Compliance and Complexity
  17. Taxation Of Multinational Businesses
  18. Featured Projects
  19. Tax Reforms for Growth and Opportunity
  20. Options for Reforming America's Tax Code
  21. Tax Modeling
  22. U.S. International Tax Reform
  23. Featured Issues
  24. Biden Tax Proposals
  25. Improving Cost Recovery
  26. Tariffs & Trade
  27. Cannabis Taxes
  28. International Taxes
  29. Carbon Taxes
  30. Savers, Investors, and Entrepreneurs
  31. Data
  32. Income Tax Rates and Brackets
  33. Who Pays Federal Income Taxes
  34. Historical Tax Rates
  35. U.S. Tax Data Explorer
  36. Sources of U.S. Tax Revenue
  37. U.S. Tax Burden on Labor
  38. Sources of Personal Income
  39. State Taxes
  40. Individual and Consumption Taxes
  41. Individual Income Taxes
  42. Property Taxes
  43. Sales Taxes
  44. Excise Taxes
  45. Estate & Gift Taxes
  46. Business Taxes
  47. Corporate Income Taxes
  48. Gross Receipts & Margin Taxes
  49. Property Taxes
  50. Excise Taxes
  51. Small Business Taxes
  52. Featured Projects
  53. State Business Tax Climate Index
  54. Location Matters: State Tax Costs of Doing Business
  55. State and Local Tax Burdens
  56. State Reform Guides
  57. State Tax Resource Center
  58. Featured Issues
  59. Tax Reforms for Mobility and Modernization
  60. State Tax Reform Trends
  61. Excise Tax Trends
  62. Student Loan Debt Cancellation
  63. Data
  64. State Tax Maps
  65. State Data Explorer
  66. Income Tax Rates & Brackets
  67. Corporate Income Tax Rates & Brackets
  68. State & Local Sales Tax Rates
  69. State and Local Tax Collections
  70. Recent State Tax Changes
  71. Facts & Figures
  72. Global Taxes
  73. Individual and Consumption Taxes
  74. Income and Payroll Taxes
  75. Capital Gains and Dividends Taxes
  76. Excise and Consumption Taxes
  77. Consumption Tax Policies in OECD Countries
  78. Tax Compliance and Complexity
  79. Business Taxes
  80. Corporate Income Taxes
  81. Cost Recovery
  82. Net Operating Loss Policies
  83. Taxation Of Multinational Businesses
  84. Tax Compliance and Complexity
  85. Featured Projects
  86. International Tax Competitiveness Index
  87. EU Tax Resource Center
  88. Base Erosion & Profit Shifting
  89. U.S. International Tax Reform
  90. Featured Issues
  91. Global Tax Deal
  92. Digital Taxes
  93. Carbon Taxes
  94. Marginal Tax Rates
  95. European Tax Maps
  96. Country-by-Country Data Explorer
  97. Corporate Tax Rates around the World
  98. Sources of Tax Revenue in the OECD
  99. Tax Burden on Labor in the OECD
  100. Stock and Retirement Accounts
  101. Blog
  102. Education
  103. Principles of Sound Tax Policy
  104. Glossary
  105. Educational Resources
  106. Legislative Courses
  107. Videos
  108. Podcast
  109. Principles
  110. About Us
  111. Ways to Give
  112. About Us
  113. Learn More
  114. Principles
  115. Our Impact
  116. Events
  117. Staff
  118. Careers
  119. Board
  120. Financials
  121. Media
  122. Contact
  123. Federal Taxes
  124. Individual and Consumption Taxes
  125. Income and Payroll Taxes
  126. Tax Expenditures, Credits, and Deductions
  127. Tax Compliance and Complexity
  128. Excise and Consumption Taxes
  129. Capital Gains and Dividends Taxes
  130. Estate and Gift Taxes
  131. Business Taxes
  132. Corporate Income Taxes
  133. Cost Recovery
  134. Expenditures, Credits, and Deductions
  135. Tax Compliance and Complexity
  136. Taxation Of Multinational Businesses
  137. Featured Projects
  138. Tax Reforms for Growth and Opportunity
  139. Options for Reforming America's Tax Code
  140. Tax Modeling
  141. U.S. International Tax Reform
  142. Featured Issues
  143. Biden Tax Proposals
  144. Improving Cost Recovery
  145. Tariffs & Trade
  146. Cannabis Taxes
  147. International Taxes
  148. Carbon Taxes
  149. Savers, Investors, and Entrepreneurs
  150. Data
  151. Income Tax Rates and Brackets
  152. Who Pays Federal Income Taxes
  153. Historical Tax Rates
  154. U.S. Tax Data Explorer
  155. Sources of U.S. Tax Revenue
  156. U.S. Tax Burden on Labor
  157. Sources of Personal Income
  158. State Taxes
  159. Individual and Consumption Taxes
  160. Individual Income Taxes
  161. Property Taxes
  162. Sales Taxes
  163. Excise Taxes
  164. Estate & Gift Taxes
  165. Business Taxes
  166. Corporate Income Taxes
  167. Gross Receipts & Margin Taxes
  168. Property Taxes
  169. Excise Taxes
  170. Small Business Taxes
  171. Featured Projects
  172. State Business Tax Climate Index
  173. Location Matters: State Tax Costs of Doing Business
  174. State and Local Tax Burdens
  175. State Reform Guides
  176. State Tax Resource Center
  177. Featured Issues
  178. Tax Reforms for Mobility and Modernization
  179. State Tax Reform Trends
  180. Excise Tax Trends
  181. Student Loan Debt Cancellation
  182. Data
  183. State Tax Maps
  184. State Data Explorer
  185. Income Tax Rates & Brackets
  186. Corporate Income Tax Rates & Brackets
  187. State & Local Sales Tax Rates
  188. State and Local Tax Collections
  189. Recent State Tax Changes
  190. Facts & Figures
  191. Global Taxes
  192. Individual and Consumption Taxes
  193. Income and Payroll Taxes
  194. Capital Gains and Dividends Taxes
  195. Excise and Consumption Taxes
  196. Consumption Tax Policies in OECD Countries
  197. Tax Compliance and Complexity
  198. Business Taxes
  199. Corporate Income Taxes
  200. Cost Recovery
  201. Net Operating Loss Policies
  202. Taxation Of Multinational Businesses
  203. Tax Compliance and Complexity
  204. Featured Projects
  205. International Tax Competitiveness Index
  206. EU Tax Resource Center
  207. Base Erosion & Profit Shifting
  208. U.S. International Tax Reform
  209. Featured Issues
  210. Global Tax Deal
  211. Digital Taxes
  212. Carbon Taxes
  213. Marginal Tax Rates
  214. European Tax Maps
  215. Country-by-Country Data Explorer
  216. Corporate Tax Rates around the World
  217. Sources of Tax Revenue in the OECD
  218. Tax Burden on Labor in the OECD
  219. Stock and Retirement Accounts
  220. Blog
  221. Education
  222. Principles of Sound Tax Policy
  223. Glossary
  224. Educational Resources
  225. Legislative Courses
  226. Videos
  227. Podcast
  228. Principles
  229. About Us
  230. Principles
  231. Our Impact
  232. Events
  233. Staff
  234. Careers
  235. Board
  236. Financials
  237. Media
  238. Contact
  239. Subscribe
  240. https://taxfoundation.org/podcast
  241. ⚡ TRENDING
  242. 🗳️ State Ballot Measures to Watch
  243. 🏛️ Social Security Benefits
  244. 📍 Taxes & Interstate Migration
  245. Read More
  246. https://taxfoundation.org/2023-state-business-tax-climate-index/
  247. https://taxfoundation.org/2022-international-tax-competitiveness-index/
  248. https://taxfoundation.org/cannabis-taxes-ballot-2022/
  249. https://taxfoundation.org/permanent-bonus-depreciation-inflation/
  250. https://taxfoundation.org/colombia-tax-reform/
  251. https://taxfoundation.org/2023-state-business-tax-climate-index/
  252. More Recent Articles
  253. https://taxfoundation.org/us-competitiveness-taxes/
  254. https://taxfoundation.org/carbon-tax-explained/
  255. https://taxfoundation.org/inflation-reduction-act/
  256. https://taxfoundation.org/global-tax-agreement/
  257. https://taxfoundation.org/irs-budget-increase-technology/
  258. https://taxfoundation.org/cannabis/
  259. https://taxfoundation.org/tax-reform-options/
  260. https://taxfoundation.org/remote-work-tax-reform-mobility-modernization/
  261. See All Recent Articles
  262. Launch TaxEDU
  263. https://taxfoundation.org/tax-policy-101
  264. https://taxfoundation.org/tax-basics
  265. https://taxfoundation.org/legislative-courses
  266. https://taxfoundation.org/podcast
  267. https://taxfoundation.org/principles
  268. Subscribe
  269. Explore Data
  270. Explore Data
  271. expert
  272. Subscribe
  273. About Us
  274. Press Room
  275. Careers
  276. Events
  277. Podcast
  278. Contact Us
  279. Copyright Notice
  280. Privacy Policy
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