Tax Foundation: Difference between revisions
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{{Short description| |
{{Short description|American think tank}} |
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{{Use mdy dates|date=October 2011}} |
{{Use mdy dates|date=October 2011}} |
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{{Infobox organization |
{{Infobox organization |
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| name = Tax Foundation |
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| image = Tax Foundation Logo 2023.png |
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|abbreviation = |
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|motto = Educating Taxpayers Since 1937 |
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| headquarters = 1325 [[G Street (Washington, D.C.)|G Street]] [[Northwest (Washington, D.C.)|NW]], Suite 950 |
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| location = [[Washington, D.C.]], U.S. |
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|location = [[Washington, D.C.]], U.S. |
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{{taxation}} |
{{taxation}} |
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The '''Tax Foundation''' is |
The '''Tax Foundation''' is an international research [[think tank]] based in [[Washington, D.C.]] that collects data and publishes research studies on [[Taxation in the United States|U.S. tax policies]] at both the federal and state levels. Its stated mission is to "improve lives through tax policy research and education that leads to greater economic growth and opportunity".<ref name="tf-about">{{cite web |title=Who We Are |url=https://taxfoundation.org/about-us |access-date=2019-02-20 |website=Tax Foundation}}</ref> |
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The Tax Foundation is organized as a [[501(c)(3)]] [[Tax exemption|tax-exempt]] [[Non-profit organization|non-profit]] educational and research organization, with three primary areas of research: |
The Tax Foundation is organized as a [[501(c)(3)]] [[Tax exemption|tax-exempt]] [[Non-profit organization|non-profit]] educational and research organization, with three primary areas of research: the Center for Federal Tax Policy,<ref>{{Cite web|url=https://taxfoundation.org/center/federal-tax-policy/|title=Center for Federal Tax Policy|publisher=Tax Foundation|access-date=2017-02-15}}</ref> the Center for State Tax Policy,<ref>{{cite web|url=https://taxfoundation.org/center/state-tax-policy/|title=Center for State Tax Policy|publisher=Tax Foundation|access-date=2017-02-15}}</ref> and the Center for Global Tax Policy.<ref>{{Cite web |date=2023-10-18 |title=Center for Global Tax Policy |url=https://taxfoundation.org/research/global-tax/ |access-date=2024-01-31 |website=Tax Foundation |language=en-US}}</ref> The group is known for its annual reports such as the ''State Business Tax Climate Index'',<ref>{{Cite web |date=2023-10-24 |title=2024 State Business Tax Climate Index |url=https://taxfoundation.org/research/all/state/2024-state-business-tax-climate-index/ |access-date=2024-01-31 |website=Tax Foundation |language=en-US}}</ref> ''International Tax Competitiveness Index'',<ref>{{Cite web |last=Mengden |first=Alex |date=2023-10-18 |title=International Tax Competitiveness Index 2023 |url=https://taxfoundation.org/research/all/global/2023-international-tax-competitiveness-index/ |access-date=2024-01-31 |website=Tax Foundation |language=en-US}}</ref> and ''Facts & Figures: How Does Your State Compare'',<ref>{{cite web|url=https://taxfoundation.org/publications/facts-and-figures/|title=Facts & Figures Handbook: How Does Your State Compare?|date=2012-02-15|publisher=Tax Foundation|access-date=2017-02-15}}</ref> which was first produced in 1941.<ref>{{cite web|url=https://taxfoundation.org/tax-facts-figures-first-edition/|title=Tax Facts & Figures, First Edition|date=January 1941|publisher=Tax Foundation|access-date=2017-02-15}}</ref> |
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==History== |
==History== |
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The Tax Foundation was organized on December 5, 1937 in New York City by [[Alfred P. Sloan Jr.]], Chairman of the [[General Motors]] Corporation; [[Donaldson Brown]], GM Financial Vice President; [[William Stamps Farish II|William S. Farish]], President of [[Standard Oil Company of New Jersey]] (Exxon); and [[Lewis H. Brown]], President of [[Johns-Manville]] Corporation, who later became the first |
The Tax Foundation was organized on December 5, 1937, in New York City by [[Alfred P. Sloan Jr.]], Chairman of the [[General Motors]] Corporation; [[Donaldson Brown]], GM Financial Vice President; [[William Stamps Farish II|William S. Farish]], President of [[Standard Oil Company of New Jersey]] (Exxon); and [[Lewis H. Brown]], President of [[Johns-Manville]] Corporation, who later became the first chairman of the board of The Tax Foundation.<ref name="Celebrating Our 65th Year">{{cite web |date=2002-09-01 |title=Celebrating Our 65th Year |url=https://taxfoundation.org/celebrating-our-65th-year/ |access-date=2017-02-15 |publisher=Tax Foundation}}</ref> The organization's stated goal was "to monitor the tax and spending policies of government agencies".<ref name="fiftyyears">{{cite web |date=1987-12-05 |title=Tax Foundation 1937–1987: The First Fifty Years |url=https://files.taxfoundation.org/legacy/docs/tfhistory1987-20060112.pdf |access-date=2017-02-15 |publisher=Tax Foundation}}</ref> Its offices were located at 50 [[Rockefeller Center|Rockefeller Plaza]] and later 30 Rockefeller Plaza. |
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The stated goal of the organization was "to monitor the tax and spending policies of government agencies".<ref name="fiftyyears">{{cite web|url=https://files.taxfoundation.org/legacy/docs/tfhistory1987-20060112.pdf|title=Tax Foundation 1937–1987: The First Fifty Years|date=1987-12-05|publisher=Tax Foundation|access-date=2017-02-15}}</ref> Its offices were located at 50 [[Rockefeller Center|Rockefeller Plaza]] and later 30 Rockefeller Plaza. |
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The Tax Foundation's first project was a successful effort to stop a tax increase in [[Westchester County]], New York, where they provided research and analysis (including an "Expenditure Survey" of state spending) to local activists.<ref name="fiftyyears"/> By 1943, the Tax Foundation had helped set up taxpayers associations and expenditure councils in 35 states.<ref name="fiftyyears"/> |
The Tax Foundation's first project was a successful effort to stop a tax increase in [[Westchester County]], New York, where they provided research and analysis (including an "Expenditure Survey" of state spending) to local activists.<ref name="fiftyyears"/> By 1943, the Tax Foundation had helped set up taxpayers associations and expenditure councils in 35 states.<ref name="fiftyyears"/> |
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The Tax Foundation states that its research is guided by what it calls the principles of sound tax policy: simplicity, transparency, neutrality, and stability.<ref>{{cite web|url=https://taxfoundation.org/principles/|title=Principles of Sound Tax Policy|date=August 20, 2007|publisher=Tax Foundation|access-date=2017-02-15}}</ref> |
The Tax Foundation states that its research is guided by what it calls the principles of sound tax policy: simplicity, transparency, neutrality, and stability.<ref>{{cite web|url=https://taxfoundation.org/principles/|title=Principles of Sound Tax Policy|date=August 20, 2007|publisher=Tax Foundation|access-date=2017-02-15}}</ref> |
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Tax Foundation research is generally critical of tax increases,<ref name="Taxfoundation.org"/><ref name="Henchman"/><ref name="Carroll"/><ref>{{cite web|url=https://taxfoundation.org/dam-bursts-beaver-state-oregons-wave-tax-increases-and-new-spending/|title=The Dam Bursts in the Beaver State: Oregon's Wave of Tax Increases and New Spending|last1=Henchman|first1=Joseph|last2=Mountjoy|first2=Jack|date=2009-07-09|publisher=Tax Foundation|access-date=2017-02-15}}</ref> high business taxes,<ref>{{cite web|url=https://taxfoundation.org/business-taxes|title=Business Taxes|publisher=Tax Foundation|access-date=2017-02-15}}</ref> [[excise tax]]es,<ref>{{cite web|url=https://taxfoundation.org/individual-consumption-taxes/excise-taxes/|title=Excise Taxes|publisher=Tax Foundation|access-date=2017-02-15}}</ref> tax preferences for the housing industry,<ref>{{cite web|url=https://taxfoundation.org/giuliani-wrong-mortgage-interest-deduction/|title=Giuliani Wrong on Mortgage Interest Deduction|last=Prante|first=Gerald|date=2007-12-03|publisher=Tax Foundation|access-date=2017-02-15}}</ref> and use of [[tax credit]]s |
Tax Foundation research is generally critical of tax increases,<ref name="Taxfoundation.org">{{cite web|url=http://www.taxfoundation.org/research/show/24870.html|title=Portland Business Journal, Tax Foundation Criticizes State Tax Hikes|date=2009-07-09|publisher=Taxfoundation.org|archive-url=https://web.archive.org/web/20111103073858/http://www.taxfoundation.org/research/show/24870.html|archive-date=2011-11-03|access-date=2012-04-05}}</ref><ref name="Henchman">{{cite web|url=https://taxfoundation.org/state-budgets-maryland-tax-increases-cant-keep-spending-increases/|title=State Budgets: Maryland Tax Increases Can't Keep Up With Spending Increases|last=Henchman|first=Joseph|date=2008-12-29|publisher=Tax Foundation|access-date=2017-02-15}}</ref><ref name="Carroll">{{cite web|url=https://taxfoundation.org/economic-cost-high-tax-rates/|title=The Economic Cost of High Tax Rates|last=Carroll|first=Robert|date=2009-07-29|publisher=Tax Foundation|access-date=2017-02-15}}</ref><ref>{{cite web|url=https://taxfoundation.org/dam-bursts-beaver-state-oregons-wave-tax-increases-and-new-spending/|title=The Dam Bursts in the Beaver State: Oregon's Wave of Tax Increases and New Spending|last1=Henchman|first1=Joseph|last2=Mountjoy|first2=Jack|date=2009-07-09|publisher=Tax Foundation|access-date=2017-02-15}}</ref> high business taxes,<ref>{{cite web|url=https://taxfoundation.org/business-taxes|title=Business Taxes|publisher=Tax Foundation|access-date=2017-02-15}}</ref> [[excise tax]]es,<ref>{{cite web|url=https://taxfoundation.org/individual-consumption-taxes/excise-taxes/|title=Excise Taxes|publisher=Tax Foundation|access-date=2017-02-15}}</ref> tax preferences for the housing industry,<ref>{{cite web|url=https://taxfoundation.org/giuliani-wrong-mortgage-interest-deduction/|title=Giuliani Wrong on Mortgage Interest Deduction|last=Prante|first=Gerald|date=2007-12-03|publisher=Tax Foundation|access-date=2017-02-15}}</ref> and use of [[tax credit]]s, which the Foundation views as "picking winners and losers".<ref>{{cite web|url=https://taxfoundation.org/louisiana-tax-credits-politicians-picking-winners-and-losers/|title=Louisiana Tax Credits: Politicians Picking Winners and Losers|last=Henchman|first=Joseph|date=2009-07-11|publisher=Tax Foundation|access-date=2017-02-15}}</ref><ref>{{cite web|url=https://taxfoundation.org/remarks-shaftesbury-society-luncheon-hosted-john-locke-foundation-raleigh-north-carolina/|title=Tax Foundation, Remarks to the Shaftesbury Society Luncheon|last=Henchman|first=Joseph|date=2009-05-05|publisher=Tax Foundation|access-date=2017-02-15}}</ref> The Foundation has spoken favorably of efforts to balance the federal budget with tax reform and significant spending cuts, such as the [[Bowles-Simpson]] plan,<ref>{{cite web|url=https://taxfoundation.org/draft-presidents-deficit-commission-stirs-fiscal-pot-washington|title=Draft from President's Deficit Commission Stirs the Fiscal Pot in Washington|date=2010-11-10|publisher=Tax Foundation|access-date=2017-02-15}}</ref> the Ryan Plan,<ref>{{cite web|url=https://taxfoundation.org/ryan-plan-smartly-marries-tax-reform-spending-reform/|title=Ryan Plan Smartly Marries Tax Reform with Spending Reform|last=Hodge|first=Scott|date=April 5, 2011|publisher=Tax Foundation|access-date=2017-02-15}}</ref> and the Wyden-Coats plan.<ref>{{cite web|url=https://taxfoundation.org/wyden-coats-tax-reform-plan-adds-debate-needs-fixing/|title=Wyden-Coats Tax Reform Plan Adds to Debate But Needs Fixing|last=Hodge|first=Scott|date=April 8, 2011|publisher=Tax Foundation|access-date=2017-02-15}}</ref> |
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==Organizational overview== |
==Organizational overview== |
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===Political orientation=== |
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The Tax Foundation describes itself as an "independent tax policy research organization".<ref name="tf-about" /> |
The Tax Foundation describes itself as an "independent tax policy research organization".<ref name="tf-about" /> It is cited in the media as a [[Nonpartisanism|nonpartisan]] or [[Bipartisanship|bipartisan]] organization,<ref>{{Cite news|url=https://www.washingtonpost.com/news/wonk/wp/2016/08/10/donald-trumps-new-tax-plan-could-have-a-big-winner-donald-trumps-companies/|title=Donald Trump's new tax plan could have a big winner: Donald Trump's companies|newspaper=Washington Post|access-date=2016-09-15}}</ref><ref>{{Cite news|url=https://www.washingtonpost.com/news/wonk/wp/2016/06/01/why-americans-are-giving-up-citizenship-in-record-numbers/|title=Why Americans are giving up citizenship in record numbers|newspaper=Washington Post|access-date=2016-09-15}}</ref><ref>{{Cite news|url=https://www.nytimes.com/1988/12/05/business/tax-watch-hidden-ways-to-gain-revenue.html|title=Tax Watch; Hidden Ways To Gain Revenue|last=Rosen|first=Jan M.|date=1988-12-05|newspaper=The New York Times|issn=0362-4331|access-date=2016-09-15}}</ref><ref>{{Cite news|url=https://www.nytimes.com/2001/02/04/business/on-the-contrary-how-new-campaign-laws-would-help-the-economy.html|title=ON THE CONTRARY; How New Campaign Laws Would Help the Economy|last=Akst|first=Daniel|date=2001-02-04|newspaper=The New York Times|issn=0362-4331|access-date=2016-09-15}}</ref><ref>{{Cite news|url=https://www.nytimes.com/2010/02/26/us/26cnctaxes.html|title=Looking to Taxes as Solution to a Crisis|last=O'shea|first=James|date=2010-02-26|newspaper=The New York Times|issn=0362-4331|access-date=2016-09-15}}</ref><ref>{{Cite news|url=https://www.nytimes.com/2014/07/21/nyregion/wealthier-new-yorkers-arent-fleeing-the-city-for-tax-havens-a-study-says.html|title=Wealthier New Yorkers Aren't Fleeing the City for Tax Havens, a Study Says|last=Roberts|first=Sam|date=2014-07-20|newspaper=The New York Times|issn=0362-4331|access-date=2016-09-15}}</ref><ref>{{Cite news|url=https://www.wsj.com/articles/the-partisan-tax-policy-center-1457132750|title=The Partisan Tax Policy Center|last1=Sumerlin|first1=Marc|date=2016-03-04|last2=Williams|first2=Noah|newspaper=Wall Street Journal|issn=0099-9660|access-date=2016-09-15}}</ref><ref>{{Cite web|url=https://www.theatlantic.com/business/archive/2016/09/trump-economic-policy-math/500258/|title=Trump's Latest Economic Plan: New Promises, Same Old Problems|last=White|first=Gillian B.|website=[[The Atlantic]]|language=en-US|access-date=2016-09-15|date=September 15, 2016}}</ref> and is also described as business-friendly, conservative, and center-right.<ref>{{Cite web|url=http://www.politico.com/tipsheets/morning-tax/2016/07/trumps-tax-pitch-215476|title=Trump's tax pitch|website=POLITICO|access-date=2016-09-15}}</ref><ref name="New York Times">{{cite news|last1=Barro|first1=Josh|title=Fact-Checking Republicans on Tax Plans|url=https://www.nytimes.com/2015/10/30/upshot/fact-checking-republicans-on-tax-plans.html?_r=0|access-date=15 September 2016|newspaper=New York Times|date=October 29, 2015}}</ref><ref name="Washington Post">{{cite news|last1=Sloan|first1=Allan|title=The whopping $1.2 trillion omission in Trump's tax reform plan|url=https://www.washingtonpost.com/business/economy/the-whopping-12-trillion-omission-in-trumps-tax-reform-plan/2016/08/17/b01e7afe-6484-11e6-96c0-37533479f3f5_story.html|access-date=15 September 2016|newspaper=Washington Post|date=August 17, 2016}}</ref><ref>{{Cite web|url=https://www.washingtonexaminer.com/news/biden-tax-hikes-would-undercut-his-made-in-america-plan-economists-warn|title=Biden tax hikes would undercut his 'Made in America' plan, economists warn|date=October 19, 2020}}</ref> |
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They have close ties to right-wing business interests, most notably the Koch Foundation, who have provided funding. The director of the Tax Foundation, Wayne Gable, was also the president of the [[Koch Foundation]] and the head of Koch Industries' Washington [[Political activities of the Koch brothers|lobbying operations]].<ref name=":0">{{Cite book|last=Mayer|first=Jane|title=Dark Money: The Hidden History of the Billionaires Behind the Rise of the Radical Right|publisher=DoubleDay|year=2016|isbn=9780385535595|location=United States}}</ref> Overall, the Tax Foundation is heavily funded by right-wing sources, including [[Donors Trust]].<ref>{{Cite web|title=Conservative Transparency: Tax Foundation|url=http://conservativetransparency.org/org/tax-foundation/|access-date=2021-07-13|website=Conservative Transparency|language=en-US}}</ref> |
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===Board of directors=== |
===Board of directors=== |
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As of |
As of 2023, the organization's board of directors consists of David P. Lewis (chairman), James W. Lintott (treasurer), [[Bill Archer]], [[Philip English]], Dennis Groth, [[Douglas Holtz-Eakin]], Stephen Kranz, Sarah McGill, Pamela F. Olson, and Tom Roesser.<ref>{{cite web|url=https://taxfoundation.org/board/|title=Meet Our Board|publisher=Tax Foundation|access-date=2023-05-09}}</ref> |
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===Finances=== |
===Finances=== |
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==Activities== |
==Activities== |
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The Tax Foundation publishes several major studies, including ''Options for Reforming |
The Tax Foundation publishes several major studies, including ''Options for Reforming America's Tax Code'', which details the economic and revenue impact of over 80 potential changes to the U.S. tax code.<ref>{{cite report |date=2016-06-06 |title=Options for Reforming America's Tax Code |url=https://taxfoundation.org/options-reforming-americas-tax-code/ |publisher=Tax Foundation |access-date=2019-02-20}}</ref> |
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The group uses its Taxes and Growth (TAG) macroeconomic model to simulate the effects of tax policies and produce conventional and dynamic estimates of potential changes in revenue, GDP, wages, employment, and the distribution of the federal tax burden.<ref>{{cite web |date=2018-09-06|title=Written Testimony of Scott Hodge President of the Tax Foundation Before the Joint Economic Committee: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act|url=https://www.jec.senate.gov/public/_cache/files/86eb6c11-4bd6-4530-9c6e-335ae534d766/180906hodge.pdf |page=5 |access-date=2019-02-20}}</ref> The TAG model is a "neoclassical, comparative-statics economic model coupled with a tax return simulator".<ref name="ntj70.4">{{cite journal |date=December 2017 |title=Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies |last1=Auerbach |first1=Alan |last2=Brinberg |first2=Itai |journal=National Tax Journal |volume=70 |issue=4 |pages=819–836 |url=https://scholarship.law.georgetown.edu/cgi/viewcontent.cgi?article=3030&context=facpub |format=PDF |access-date=2019-02-20|doi=10.17310/ntj.2017.4.06 |s2cid=158196589 }}</ref> The economic model estimates supply of labor and cost of capital based on marginal tax rates calculated by the tax return simulator.<ref name="ntj70.4" /> |
The group uses its Taxes and Growth (TAG) macroeconomic model to simulate the effects of tax policies and produce conventional and dynamic estimates of potential changes in revenue, GDP, wages, employment, and the distribution of the federal tax burden.<ref>{{cite web |date=2018-09-06|title=Written Testimony of Scott Hodge President of the Tax Foundation Before the Joint Economic Committee: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act|url=https://www.jec.senate.gov/public/_cache/files/86eb6c11-4bd6-4530-9c6e-335ae534d766/180906hodge.pdf |page=5 |access-date=2019-02-20}}</ref> The TAG model is a "neoclassical, comparative-statics economic model coupled with a tax return simulator".<ref name="ntj70.4">{{cite journal |date=December 2017 |title=Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies |last1=Auerbach |first1=Alan |last2=Brinberg |first2=Itai |journal=National Tax Journal |volume=70 |issue=4 |pages=819–836 |url=https://scholarship.law.georgetown.edu/cgi/viewcontent.cgi?article=3030&context=facpub |format=PDF |access-date=2019-02-20|doi=10.17310/ntj.2017.4.06 |s2cid=158196589 }}</ref> The economic model estimates supply of labor and cost of capital based on marginal tax rates calculated by the tax return simulator.<ref name="ntj70.4" /> |
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Since 2014, the TAG model has been used to analyze legislative and campaign tax proposals, including the Tax Reform Act of 2014 proposed by [[Dave Camp]],<ref>{{cite web |date=2014-07-30 |title=Written Testimony of Scott A. Hodge, President, Tax Foundation: Dynamic Analysis of the Tax Reform Act of 2014 Before the U.S. House of Representatives Committee on Ways and Means, Subcommittee on Select Revenue Measures |last=Hodge |first=Scott |url=https://docs.house.gov/meetings/WM/WM05/20140730/102578/HHRG-113-WM05-Wstate-HodgeS-20140730.pdf |access-date=2019-02-20}}</ref> plans put forth during the 2016 presidential campaigns,<ref>{{cite web |date=2015-10-30 |title=The pluses and minuses in Ted Cruz's tax plan |last=Rubin |first=Jennifer |newspaper=The Washington Post |url=https://www.washingtonpost.com/blogs/right-turn/wp/2015/10/30/the-pluses-and-minuses-in-ted-cruzs-tax-plan/ |access-date=2019-02-20}}</ref><ref>{{cite web |date=2015-10-29 |title=Fact-Checking Republicans on Tax Plans |last=Barro |first=Josh |website=The Upshot |publisher=The New York Times |url=https://www.nytimes.com/2015/10/30/upshot/fact-checking-republicans-on-tax-plans.html |access-date=2019-02-20}}</ref> the House GOP's 2016 |
Since 2014, the TAG model has been used to analyze legislative and campaign tax proposals, including the Tax Reform Act of 2014 proposed by [[Dave Camp]],<ref>{{cite web |date=2014-07-30 |title=Written Testimony of Scott A. Hodge, President, Tax Foundation: Dynamic Analysis of the Tax Reform Act of 2014 Before the U.S. House of Representatives Committee on Ways and Means, Subcommittee on Select Revenue Measures |last=Hodge |first=Scott |url=https://docs.house.gov/meetings/WM/WM05/20140730/102578/HHRG-113-WM05-Wstate-HodgeS-20140730.pdf |access-date=2019-02-20}}</ref> plans put forth during the 2016 presidential campaigns,<ref>{{cite web |date=2015-10-30 |title=The pluses and minuses in Ted Cruz's tax plan |last=Rubin |first=Jennifer |newspaper=The Washington Post |url=https://www.washingtonpost.com/blogs/right-turn/wp/2015/10/30/the-pluses-and-minuses-in-ted-cruzs-tax-plan/ |access-date=2019-02-20}}</ref><ref>{{cite web |date=2015-10-29 |title=Fact-Checking Republicans on Tax Plans |last=Barro |first=Josh |website=The Upshot |publisher=The New York Times |url=https://www.nytimes.com/2015/10/30/upshot/fact-checking-republicans-on-tax-plans.html |access-date=2019-02-20}}</ref> the House GOP's 2016 tax reform blueprint,<ref>{{cite web |date=2016-11-15 |title=House Republicans Aim to Cut Taxes Without Increasing Deficits |last=Rubin |first=Richard |newspaper=The Wall Street Journal |url=https://www.wsj.com/articles/house-republicans-aim-to-cut-taxes-without-increasing-deficits-1479222977 |access-date=2019-02-20}}</ref> and the Tax Cuts and Jobs Act.<ref>{{cite web |date=2017-11-26 |newspaper=The Wall Street Journal |url=https://www.wsj.com/articles/tax-reform-growth-and-the-deficit-1511730170 |access-date=2019-02-20 |title=Tax Reform, Growth and the Deficit }}</ref><ref>{{cite web |date=2017-11-09 |title=House GOP Tax Plan Is Little Help To High-Tax States Like New Jersey |website=[[NPR]] |url=https://www.npr.org/2017/11/09/562960732/house-gop-tax-plan-is-little-help-to-high-tax-states-like-new-jersey |access-date=2019-02-20}}</ref> |
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Since 2013, the Tax Foundation has offered guidance to same-sex married couples filing income taxes at the state level, where local laws recognizing same-sex marriage can vary considerably.<ref>{{cite web|url=https://taxfoundation.org/wisconsin-offers-constructive-tax-filing-guidance-same-sex-couples|title=Wisconsin Offers Constructive Tax Filing Guidance for Same-Sex Couples|first=Joseph|date=2013-09-13|publisher=Tax Foundation|last=Henchman|access-date=2017-02-15}}</ref><ref>{{cite web|url=https://taxfoundation.org/10-remaining-states-provide-tax-filing-guidance-same-sex-married-taxpayers|title=10 Remaining States Provide Tax Filing Guidance to Same-Sex Married Taxpayers|first=Joseph|date=2015-03-20|publisher=Tax Foundation|last=Henchman|access-date=2017-02-15}}</ref> |
Since 2013, the Tax Foundation has offered guidance to same-sex married couples filing income taxes at the state level, where local laws recognizing same-sex marriage can vary considerably.<ref>{{cite web|url=https://taxfoundation.org/wisconsin-offers-constructive-tax-filing-guidance-same-sex-couples|title=Wisconsin Offers Constructive Tax Filing Guidance for Same-Sex Couples|first=Joseph|date=2013-09-13|publisher=Tax Foundation|last=Henchman|access-date=2017-02-15}}</ref><ref>{{cite web|url=https://taxfoundation.org/10-remaining-states-provide-tax-filing-guidance-same-sex-married-taxpayers|title=10 Remaining States Provide Tax Filing Guidance to Same-Sex Married Taxpayers|first=Joseph|date=2015-03-20|publisher=Tax Foundation|last=Henchman|access-date=2017-02-15}}</ref> |
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Every year, the Tax Foundation calculates and announces [[Tax Freedom Day]]s in the United States. These studies have been criticized by the [[Center on Budget and Policy Priorities]] (CBPP), a progressive think tank, and in turn the Tax Foundation has responded to or criticized CBPP reports.<ref>{{cite book|last1=Brooks|first1=Neil|title=Tax Freedom Day: A Flawed, Incoherent and Pernicious Concept|date=2005|publisher=Canadian Center for Public Policy Alternatives|isbn=9780886274382|page=26}}</ref><ref>{{cite news|last1=Brunori|first1=David|title=Why Tax Freedom Day Matters|url=https://www.forbes.com/sites/taxanalysts/2016/04/24/why-tax-freedom-day-matters/#2b8d819b3223|access-date=16 September 2016|work=Forbes|date=April 24, 2016}}</ref><ref>{{cite news|title="Tax Freedom Day" Analysis Can Give a Misleading Impression of Tax Burdens|url=http://www.cbpp.org/blog/tax-freedom-day-analysis-can-give-a-misleading-impression-of-tax-burdens-0|access-date=16 September 2016|publisher=Center on Budget and Policy Priorities|date=April 8, 2014}}</ref><ref>{{cite news|url=https://taxfoundation.org/press-release/analysis-shows-center-budget-and-policy-priorities-criticism-tax-freedom-day-flawed-and-inaccurate/|title=Analysis Shows Center on Budget and Policy Priorities' Criticism of Tax Freedom Day Flawed and Inaccurate|date=March 30, 2006|publisher=Tax Foundation|last1=Ahern|first1=William|access-date=2017-02-15}}</ref> However, the two groups have worked together on analysis of the [[marriage penalty]] in the US federal income tax.<ref>{{cite web|url=https://www.nytimes.com/interactive/2015/04/16/upshot/marriage-penalty-couples-income.html | title=Tax Day: Are You Receiving a Marriage Penalty or Bonus? |work=The New York Times |date=April 15, 2015 |access-date=September 5, 2015}}</ref> |
Every year, the Tax Foundation calculates and announces [[Tax Freedom Day]]s in the United States. These studies have been criticized by the [[Center on Budget and Policy Priorities]] (CBPP), a progressive think tank, and in turn the Tax Foundation has responded to or criticized CBPP reports.<ref>{{cite book|last1=Brooks|first1=Neil|title=Tax Freedom Day: A Flawed, Incoherent and Pernicious Concept|date=2005|publisher=Canadian Center for Public Policy Alternatives|isbn=9780886274382|page=26}}</ref><ref>{{cite news|last1=Brunori|first1=David|title=Why Tax Freedom Day Matters|url=https://www.forbes.com/sites/taxanalysts/2016/04/24/why-tax-freedom-day-matters/#2b8d819b3223|access-date=16 September 2016|work=Forbes|date=April 24, 2016}}</ref><ref>{{cite news|title="Tax Freedom Day" Analysis Can Give a Misleading Impression of Tax Burdens|url=http://www.cbpp.org/blog/tax-freedom-day-analysis-can-give-a-misleading-impression-of-tax-burdens-0|access-date=16 September 2016|publisher=Center on Budget and Policy Priorities|date=April 8, 2014}}</ref><ref>{{cite news|url=https://taxfoundation.org/press-release/analysis-shows-center-budget-and-policy-priorities-criticism-tax-freedom-day-flawed-and-inaccurate/|title=Analysis Shows Center on Budget and Policy Priorities' Criticism of Tax Freedom Day Flawed and Inaccurate|date=March 30, 2006|publisher=Tax Foundation|last1=Ahern|first1=William|access-date=2017-02-15}}</ref> However, the two groups have worked together on analysis of the [[marriage penalty]] in the US federal income tax.<ref>{{cite web|url=https://www.nytimes.com/interactive/2015/04/16/upshot/marriage-penalty-couples-income.html | title=Tax Day: Are You Receiving a Marriage Penalty or Bonus? |work=The New York Times |date=April 15, 2015 |access-date=September 5, 2015}}</ref> |
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The Tax Foundation praised the [[Tax Cuts and Jobs Act of 2017]] as a "pro-growth" tax plan, citing GDP and job growth.<ref>{{cite web |title=Updated Details and Analysis of the 2017 House Tax Cuts and Jobs Act |url=https://taxfoundation.org/research/all/federal/2017-tax-cuts-jobs-act-analysis/ |website=Tax Foundation |access-date=4 December 2024 |date=November 3, 2017}}</ref> However, the Foundation has been a vocal critic of the Trump administration's trade policies, particularly tariffs.<ref>{{Cite web |last=York |first=Erica |date=2023-07-07 |title=Tracking the Economic Impact of Tariffs |url=https://taxfoundation.org/fr/research/all/federal/tariffs-trump-trade-war/ |access-date=2024-01-31 |website=Tax Foundation |language=fr-FR}}</ref> |
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==Reception== |
==Reception== |
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In a column for ''The New York Times'' blog ''The Upshot'', Josh Barro, a former Tax Foundation employee, criticized the group's approach to scoring the Rubio |
In a column for ''The New York Times'' blog ''The Upshot'', Josh Barro, a former Tax Foundation employee, criticized the group's approach to scoring the Rubio{{ndash}}Lee tax plan as producing "implausibly rosy results".<ref>{{cite web |date=2015-03-17 |title=Tax Cuts Still Don't Pay for Themselves |last=Barro |first=Josh |website=The Upshot |publisher=The New York Times |url=https://www.nytimes.com/2015/03/17/upshot/tax-cuts-still-dont-pay-for-themselves.html |access-date=2019-02-20}}</ref> The Tax Foundation published a response to these criticisms, stating that their model results were "in line with analysis done by other mainstream economists for similar tax changes".<ref>{{cite web |date=2015-03-17 |title=A Response to Josh Barro on Dynamic Scoring |last1=Hodge |first1=Scott |last2=Lundeen |first2=Andrew |website=Tax Foundation |url=https://taxfoundation.org/response-josh-barro-dynamic-scoring/ |access-date=2019-02-20}}</ref> |
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In opinion editorials for the ''New York Times'', economist [[Paul Krugman]] has characterized the Tax Foundation as "not a reliable source" while criticizing a report by the Tax Foundation comparing [[Corporate tax in the United States|corporate tax rates in the United States]] to those in other countries.<ref>{{cite web |url= https://krugman.blogs.nytimes.com/2008/08/24/the-tax-foundation-is-not-a-reliable-source/ |title=The Tax Foundation is not a reliable source |first=Paul |last=Krugman |work=The Conscience of a Liberal blog, nytimes.com |date=2008-08-24 |access-date=March 18, 2011}}</ref> Krugman has also accused the Tax Foundation of "deliberate fraud" in connection with a report it issued concerning the [[American Jobs Act]].<ref>{{cite web|url=https://krugman.blogs.nytimes.com/2011/10/11/stocks-flows-and-fuzzy-math/ |title=Stocks, Flows, and Fuzzy Math |publisher=Krugman.blogs.nytimes.com |date=October 11, 2011 |access-date=October 17, 2011}}</ref> The Tax Foundation has published various responses to Krugman's criticisms.<ref>{{cite news|url=https://taxfoundation.org/grasping-straws-response-paul-krugman|title=Grasping at Straws: A Response to Paul Krugman|date=July 26, 2012|publisher=Tax Foundation|last1=McBride|first1=William|access-date=2017-02-15}}</ref><ref>{{cite news|url=https://taxfoundation.org/response-paul-krugman-millionaire-taxes|title=Response to Paul Krugman on "Millionaire" Taxes|date=October 11, 2011|publisher=Tax Foundation|last1=Hodge|first1=Scott|access-date=2017-02-15}}</ref> |
In opinion editorials for the ''New York Times'', economist [[Paul Krugman]] has characterized the Tax Foundation as "not a reliable source" while criticizing a report by the Tax Foundation comparing [[Corporate tax in the United States|corporate tax rates in the United States]] to those in other countries.<ref>{{cite web |url= https://krugman.blogs.nytimes.com/2008/08/24/the-tax-foundation-is-not-a-reliable-source/ |title=The Tax Foundation is not a reliable source |first=Paul |last=Krugman |work=The Conscience of a Liberal blog, nytimes.com |date=2008-08-24 |access-date=March 18, 2011}}</ref> Krugman has also accused the Tax Foundation of "deliberate fraud" in connection with a report it issued concerning the [[American Jobs Act]].<ref>{{cite web|url=https://krugman.blogs.nytimes.com/2011/10/11/stocks-flows-and-fuzzy-math/ |title=Stocks, Flows, and Fuzzy Math |publisher=Krugman.blogs.nytimes.com |date=October 11, 2011 |access-date=October 17, 2011}}</ref> The Tax Foundation has published various responses to Krugman's criticisms.<ref>{{cite news|url=https://taxfoundation.org/grasping-straws-response-paul-krugman|title=Grasping at Straws: A Response to Paul Krugman|date=July 26, 2012|publisher=Tax Foundation|last1=McBride|first1=William|access-date=2017-02-15}}</ref><ref>{{cite news|url=https://taxfoundation.org/response-paul-krugman-millionaire-taxes|title=Response to Paul Krugman on "Millionaire" Taxes|date=October 11, 2011|publisher=Tax Foundation|last1=Hodge|first1=Scott|access-date=2017-02-15}}</ref> |
Latest revision as of 03:05, 4 December 2024
Formation | December 5, 1937 New York City, New York, U.S. |
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Type | Think tank |
Headquarters | 1325 G Street NW, Suite 950 |
Location |
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President | Daniel Bunn |
Website | taxfoundation |
Part of a series on |
Taxation |
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An aspect of fiscal policy |
The Tax Foundation is an international research think tank based in Washington, D.C. that collects data and publishes research studies on U.S. tax policies at both the federal and state levels. Its stated mission is to "improve lives through tax policy research and education that leads to greater economic growth and opportunity".[1]
The Tax Foundation is organized as a 501(c)(3) tax-exempt non-profit educational and research organization, with three primary areas of research: the Center for Federal Tax Policy,[2] the Center for State Tax Policy,[3] and the Center for Global Tax Policy.[4] The group is known for its annual reports such as the State Business Tax Climate Index,[5] International Tax Competitiveness Index,[6] and Facts & Figures: How Does Your State Compare,[7] which was first produced in 1941.[8]
History
[edit]The Tax Foundation was organized on December 5, 1937, in New York City by Alfred P. Sloan Jr., Chairman of the General Motors Corporation; Donaldson Brown, GM Financial Vice President; William S. Farish, President of Standard Oil Company of New Jersey (Exxon); and Lewis H. Brown, President of Johns-Manville Corporation, who later became the first chairman of the board of The Tax Foundation.[9] The organization's stated goal was "to monitor the tax and spending policies of government agencies".[10] Its offices were located at 50 Rockefeller Plaza and later 30 Rockefeller Plaza.
The Tax Foundation's first project was a successful effort to stop a tax increase in Westchester County, New York, where they provided research and analysis (including an "Expenditure Survey" of state spending) to local activists.[10] By 1943, the Tax Foundation had helped set up taxpayers associations and expenditure councils in 35 states.[10]
During World War II, Tax Foundation research emphasized restraining government spending domestically to finance wartime expenditures. In 1948, the Tax Foundation opened an office in Washington, D.C., and in 1978 relocated there completely.[10] Its research and analysis has historically emphasized publicizing federal and state financial information, arguing against the use of tax systems for "social engineering," and urging "broad bases and low rates" tax reform.[10]
Beginning in 1990, the Tax Foundation "operate[d] as a separate unit" of Citizens for a Sound Economy.[11] By July 1991, it was again operating as an independent 501(c)(3) organization.[12]
Beginning in 2009, the Tax Foundation's offices were located in the National Press Building in Washington, D.C.[13] In 2015, the organization moved to its current location on G Street.[14]
Goals and principles
[edit]The Tax Foundation states that its research is guided by what it calls the principles of sound tax policy: simplicity, transparency, neutrality, and stability.[15]
Tax Foundation research is generally critical of tax increases,[16][17][18][19] high business taxes,[20] excise taxes,[21] tax preferences for the housing industry,[22] and use of tax credits, which the Foundation views as "picking winners and losers".[23][24] The Foundation has spoken favorably of efforts to balance the federal budget with tax reform and significant spending cuts, such as the Bowles-Simpson plan,[25] the Ryan Plan,[26] and the Wyden-Coats plan.[27]
Organizational overview
[edit]Political orientation
[edit]The Tax Foundation describes itself as an "independent tax policy research organization".[1] It is cited in the media as a nonpartisan or bipartisan organization,[28][29][30][31][32][33][34][35] and is also described as business-friendly, conservative, and center-right.[36][37][38][39]
Board of directors
[edit]As of 2023, the organization's board of directors consists of David P. Lewis (chairman), James W. Lintott (treasurer), Bill Archer, Philip English, Dennis Groth, Douglas Holtz-Eakin, Stephen Kranz, Sarah McGill, Pamela F. Olson, and Tom Roesser.[40]
Finances
[edit]The Tax Foundation accepts grants from foundations, corporations, and individuals. It does not solicit or accept funds from government sources.[41] The Tax Foundation has earned a 3 out of 4 star financial rating and 4 out of 4 star accountability and transparency rating from Charity Navigator.[42]
Year | Revenues | Expenses |
---|---|---|
2017[43] | $5,115,594 | $4,548,092 |
2016[44] | $4,274,002 | $4,178,093 |
2015[45] | $3,557,681 | $3,722,271 |
2014[46] | $3,675,132 | $2,971,778 |
2013[47] | $2,953,060 | $2,469,668 |
2012[48] | $2,192,620 | $1,900,821 |
2011[49] | $1,885,201 | $1,768,828 |
2010[49] | $1,854,135 | $1,925,936 |
Activities
[edit]The Tax Foundation publishes several major studies, including Options for Reforming America's Tax Code, which details the economic and revenue impact of over 80 potential changes to the U.S. tax code.[50]
The group uses its Taxes and Growth (TAG) macroeconomic model to simulate the effects of tax policies and produce conventional and dynamic estimates of potential changes in revenue, GDP, wages, employment, and the distribution of the federal tax burden.[51] The TAG model is a "neoclassical, comparative-statics economic model coupled with a tax return simulator".[52] The economic model estimates supply of labor and cost of capital based on marginal tax rates calculated by the tax return simulator.[52]
Since 2014, the TAG model has been used to analyze legislative and campaign tax proposals, including the Tax Reform Act of 2014 proposed by Dave Camp,[53] plans put forth during the 2016 presidential campaigns,[54][55] the House GOP's 2016 tax reform blueprint,[56] and the Tax Cuts and Jobs Act.[57][58]
Since 2013, the Tax Foundation has offered guidance to same-sex married couples filing income taxes at the state level, where local laws recognizing same-sex marriage can vary considerably.[59][60]
Every year, the Tax Foundation calculates and announces Tax Freedom Days in the United States. These studies have been criticized by the Center on Budget and Policy Priorities (CBPP), a progressive think tank, and in turn the Tax Foundation has responded to or criticized CBPP reports.[61][62][63][64] However, the two groups have worked together on analysis of the marriage penalty in the US federal income tax.[65]
The Tax Foundation praised the Tax Cuts and Jobs Act of 2017 as a "pro-growth" tax plan, citing GDP and job growth.[66] However, the Foundation has been a vocal critic of the Trump administration's trade policies, particularly tariffs.[67]
Reception
[edit]In a column for The New York Times blog The Upshot, Josh Barro, a former Tax Foundation employee, criticized the group's approach to scoring the Rubio–Lee tax plan as producing "implausibly rosy results".[68] The Tax Foundation published a response to these criticisms, stating that their model results were "in line with analysis done by other mainstream economists for similar tax changes".[69]
In opinion editorials for the New York Times, economist Paul Krugman has characterized the Tax Foundation as "not a reliable source" while criticizing a report by the Tax Foundation comparing corporate tax rates in the United States to those in other countries.[70] Krugman has also accused the Tax Foundation of "deliberate fraud" in connection with a report it issued concerning the American Jobs Act.[71] The Tax Foundation has published various responses to Krugman's criticisms.[72][73]
See also
[edit]- Americans For Fair Taxation
- Americans for Tax Reform
- Citizens for Tax Justice
- Council on State Taxation
- Institute on Taxation and Economic Policy
- National Taxpayers Union
- Tax Policy Center
- Tax Justice Network
References
[edit]- ^ a b "Who We Are". Tax Foundation. Retrieved February 20, 2019.
- ^ "Center for Federal Tax Policy". Tax Foundation. Retrieved February 15, 2017.
- ^ "Center for State Tax Policy". Tax Foundation. Retrieved February 15, 2017.
- ^ "Center for Global Tax Policy". Tax Foundation. October 18, 2023. Retrieved January 31, 2024.
- ^ "2024 State Business Tax Climate Index". Tax Foundation. October 24, 2023. Retrieved January 31, 2024.
- ^ Mengden, Alex (October 18, 2023). "International Tax Competitiveness Index 2023". Tax Foundation. Retrieved January 31, 2024.
- ^ "Facts & Figures Handbook: How Does Your State Compare?". Tax Foundation. February 15, 2012. Retrieved February 15, 2017.
- ^ "Tax Facts & Figures, First Edition". Tax Foundation. January 1941. Retrieved February 15, 2017.
- ^ "Celebrating Our 65th Year". Tax Foundation. September 1, 2002. Retrieved February 15, 2017.
- ^ a b c d e "Tax Foundation 1937–1987: The First Fifty Years" (PDF). Tax Foundation. December 5, 1987. Retrieved February 15, 2017.
- ^ "Tax Features" (PDF). Tax Foundation. January 1990. Retrieved February 15, 2017.
- ^ "Tax Features" (PDF). Tax Foundation. July 1991. Retrieved February 15, 2017.
- ^ "Tax Foundation, Contact Us". Taxfoundation.org. Retrieved April 5, 2012.
- ^ "Office Warming Reception". Tax Foundation. taxfoundation.org. February 4, 2015. Archived from the original on February 5, 2015. Retrieved October 27, 2017.
- ^ "Principles of Sound Tax Policy". Tax Foundation. August 20, 2007. Retrieved February 15, 2017.
- ^ "Portland Business Journal, Tax Foundation Criticizes State Tax Hikes". Taxfoundation.org. July 9, 2009. Archived from the original on November 3, 2011. Retrieved April 5, 2012.
- ^ Henchman, Joseph (December 29, 2008). "State Budgets: Maryland Tax Increases Can't Keep Up With Spending Increases". Tax Foundation. Retrieved February 15, 2017.
- ^ Carroll, Robert (July 29, 2009). "The Economic Cost of High Tax Rates". Tax Foundation. Retrieved February 15, 2017.
- ^ Henchman, Joseph; Mountjoy, Jack (July 9, 2009). "The Dam Bursts in the Beaver State: Oregon's Wave of Tax Increases and New Spending". Tax Foundation. Retrieved February 15, 2017.
- ^ "Business Taxes". Tax Foundation. Retrieved February 15, 2017.
- ^ "Excise Taxes". Tax Foundation. Retrieved February 15, 2017.
- ^ Prante, Gerald (December 3, 2007). "Giuliani Wrong on Mortgage Interest Deduction". Tax Foundation. Retrieved February 15, 2017.
- ^ Henchman, Joseph (July 11, 2009). "Louisiana Tax Credits: Politicians Picking Winners and Losers". Tax Foundation. Retrieved February 15, 2017.
- ^ Henchman, Joseph (May 5, 2009). "Tax Foundation, Remarks to the Shaftesbury Society Luncheon". Tax Foundation. Retrieved February 15, 2017.
- ^ "Draft from President's Deficit Commission Stirs the Fiscal Pot in Washington". Tax Foundation. November 10, 2010. Retrieved February 15, 2017.
- ^ Hodge, Scott (April 5, 2011). "Ryan Plan Smartly Marries Tax Reform with Spending Reform". Tax Foundation. Retrieved February 15, 2017.
- ^ Hodge, Scott (April 8, 2011). "Wyden-Coats Tax Reform Plan Adds to Debate But Needs Fixing". Tax Foundation. Retrieved February 15, 2017.
- ^ "Donald Trump's new tax plan could have a big winner: Donald Trump's companies". Washington Post. Retrieved September 15, 2016.
- ^ "Why Americans are giving up citizenship in record numbers". Washington Post. Retrieved September 15, 2016.
- ^ Rosen, Jan M. (December 5, 1988). "Tax Watch; Hidden Ways To Gain Revenue". The New York Times. ISSN 0362-4331. Retrieved September 15, 2016.
- ^ Akst, Daniel (February 4, 2001). "ON THE CONTRARY; How New Campaign Laws Would Help the Economy". The New York Times. ISSN 0362-4331. Retrieved September 15, 2016.
- ^ O'shea, James (February 26, 2010). "Looking to Taxes as Solution to a Crisis". The New York Times. ISSN 0362-4331. Retrieved September 15, 2016.
- ^ Roberts, Sam (July 20, 2014). "Wealthier New Yorkers Aren't Fleeing the City for Tax Havens, a Study Says". The New York Times. ISSN 0362-4331. Retrieved September 15, 2016.
- ^ Sumerlin, Marc; Williams, Noah (March 4, 2016). "The Partisan Tax Policy Center". Wall Street Journal. ISSN 0099-9660. Retrieved September 15, 2016.
- ^ White, Gillian B. (September 15, 2016). "Trump's Latest Economic Plan: New Promises, Same Old Problems". The Atlantic. Retrieved September 15, 2016.
- ^ "Trump's tax pitch". POLITICO. Retrieved September 15, 2016.
- ^ Barro, Josh (October 29, 2015). "Fact-Checking Republicans on Tax Plans". New York Times. Retrieved September 15, 2016.
- ^ Sloan, Allan (August 17, 2016). "The whopping $1.2 trillion omission in Trump's tax reform plan". Washington Post. Retrieved September 15, 2016.
- ^ "Biden tax hikes would undercut his 'Made in America' plan, economists warn". October 19, 2020.
- ^ "Meet Our Board". Tax Foundation. Retrieved May 9, 2023.
- ^ "Financials". Tax Foundation. Retrieved February 15, 2017.
- ^ "Charity Navigator Rating – Tax Foundation". Retrieved April 9, 2015.
- ^ "Form 990 Return of Organization Exemption From Income Tax" (PDF). taxfoundation.org. September 26, 2018. Retrieved February 20, 2019.
- ^ "Form 990 Return of Organization Exemption From Income Tax" (PDF). taxfoundation.org. August 11, 2017. Retrieved February 20, 2019.
- ^ "Form 990 Return of Organization Exemption From Income Tax" (PDF). taxfoundation.org. August 3, 2016. Retrieved February 15, 2017.
- ^ "Form 990 Return of Organization Exemption From Income Tax" (PDF). taxfoundation.org. May 13, 2015. Retrieved February 15, 2017.
- ^ "2013 Form 990, Tax Foundation" (PDF). Foundation Center. Retrieved April 9, 2015.
- ^ "2012 Form 990, Tax Foundation" (PDF). Foundation Center. Retrieved April 9, 2015.
- ^ a b "2011 Form 990, Tax Foundation" (PDF). Foundation Center. Retrieved April 9, 2015.
- ^ Options for Reforming America's Tax Code (Report). Tax Foundation. June 6, 2016. Retrieved February 20, 2019.
- ^ "Written Testimony of Scott Hodge President of the Tax Foundation Before the Joint Economic Committee: The Positive Economic Growth Effects of the Tax Cuts and Jobs Act" (PDF). September 6, 2018. p. 5. Retrieved February 20, 2019.
- ^ a b Auerbach, Alan; Brinberg, Itai (December 2017). "Macroeconomic Modeling of Tax Policy: A Comparison of Current Methodologies" (PDF). National Tax Journal. 70 (4): 819–836. doi:10.17310/ntj.2017.4.06. S2CID 158196589. Retrieved February 20, 2019.
- ^ Hodge, Scott (July 30, 2014). "Written Testimony of Scott A. Hodge, President, Tax Foundation: Dynamic Analysis of the Tax Reform Act of 2014 Before the U.S. House of Representatives Committee on Ways and Means, Subcommittee on Select Revenue Measures" (PDF). Retrieved February 20, 2019.
- ^ Rubin, Jennifer (October 30, 2015). "The pluses and minuses in Ted Cruz's tax plan". The Washington Post. Retrieved February 20, 2019.
- ^ Barro, Josh (October 29, 2015). "Fact-Checking Republicans on Tax Plans". The Upshot. The New York Times. Retrieved February 20, 2019.
- ^ Rubin, Richard (November 15, 2016). "House Republicans Aim to Cut Taxes Without Increasing Deficits". The Wall Street Journal. Retrieved February 20, 2019.
- ^ "Tax Reform, Growth and the Deficit". The Wall Street Journal. November 26, 2017. Retrieved February 20, 2019.
- ^ "House GOP Tax Plan Is Little Help To High-Tax States Like New Jersey". NPR. November 9, 2017. Retrieved February 20, 2019.
- ^ Henchman, Joseph (September 13, 2013). "Wisconsin Offers Constructive Tax Filing Guidance for Same-Sex Couples". Tax Foundation. Retrieved February 15, 2017.
- ^ Henchman, Joseph (March 20, 2015). "10 Remaining States Provide Tax Filing Guidance to Same-Sex Married Taxpayers". Tax Foundation. Retrieved February 15, 2017.
- ^ Brooks, Neil (2005). Tax Freedom Day: A Flawed, Incoherent and Pernicious Concept. Canadian Center for Public Policy Alternatives. p. 26. ISBN 9780886274382.
- ^ Brunori, David (April 24, 2016). "Why Tax Freedom Day Matters". Forbes. Retrieved September 16, 2016.
- ^ ""Tax Freedom Day" Analysis Can Give a Misleading Impression of Tax Burdens". Center on Budget and Policy Priorities. April 8, 2014. Retrieved September 16, 2016.
- ^ Ahern, William (March 30, 2006). "Analysis Shows Center on Budget and Policy Priorities' Criticism of Tax Freedom Day Flawed and Inaccurate". Tax Foundation. Retrieved February 15, 2017.
- ^ "Tax Day: Are You Receiving a Marriage Penalty or Bonus?". The New York Times. April 15, 2015. Retrieved September 5, 2015.
- ^ "Updated Details and Analysis of the 2017 House Tax Cuts and Jobs Act". Tax Foundation. November 3, 2017. Retrieved December 4, 2024.
- ^ York, Erica (July 7, 2023). "Tracking the Economic Impact of Tariffs". Tax Foundation (in French). Retrieved January 31, 2024.
- ^ Barro, Josh (March 17, 2015). "Tax Cuts Still Don't Pay for Themselves". The Upshot. The New York Times. Retrieved February 20, 2019.
- ^ Hodge, Scott; Lundeen, Andrew (March 17, 2015). "A Response to Josh Barro on Dynamic Scoring". Tax Foundation. Retrieved February 20, 2019.
- ^ Krugman, Paul (August 24, 2008). "The Tax Foundation is not a reliable source". The Conscience of a Liberal blog, nytimes.com. Retrieved March 18, 2011.
- ^ "Stocks, Flows, and Fuzzy Math". Krugman.blogs.nytimes.com. October 11, 2011. Retrieved October 17, 2011.
- ^ McBride, William (July 26, 2012). "Grasping at Straws: A Response to Paul Krugman". Tax Foundation. Retrieved February 15, 2017.
- ^ Hodge, Scott (October 11, 2011). "Response to Paul Krugman on "Millionaire" Taxes". Tax Foundation. Retrieved February 15, 2017.
External links
[edit]- Nonpartisan organizations in the United States
- Political and economic think tanks in the United States
- Think tanks based in Washington, D.C.
- Tax reform in the United States
- Non-profit organizations based in Washington, D.C.
- Organizations established in 1937
- 1937 establishments in the United States
- 501(c)(3) organizations