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Tax Foundation

The Tax Foundation is the nation’s leading independent tax policy research organization. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and local levels.

2018 State Business Tax Climate Index

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Executive Summary

The Tax Foundation’s State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states’ tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap for improvement.… Read more

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Examining Different Assumptions About The Republican Framework’s Impact On Lower Middle-Income Households

A few weeks ago, Republican leadership released a framework for a tax overhaul, which outlined some basic parameters for the tax bill that Republicans hope to pass this fall. Since then, there has been some controversy about how the plan would affect lower middle-income households, due to concerns about proposals to eliminate the personal exemption and raise the lowest income tax rate to 12 percent.… Read more

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