Foundation

Issue Brief 

Death and a Thousand Paper Cuts: The Compliance Burden of the Estate Tax

by Demian Brady / /

NTUF Issue Brief #171: The estate tax is tremendously inefficient, imposing huge compliance costs for relatively little revenue.


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Issue Brief 

Issue Brief: What’s the Deal with the State and Local Tax Deduction?

by Andrew Moylan, Andrew Wilford / /

The SALT deduction enables tax hikes and bigger government by forcing federal taxpayers to pick up the tab for profligate states.
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Blog 

Tax Foundation Unveils 2018 State Business Tax Climate Index

by Thomas Aiello / /

Newly released report provides insight to which are the best and worst states for business in 2018.
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Research 

U.S. Tax System Lags in International Comparison

by Demian Brady / /

The U.S. tax system scores poorly on complexity compared to other developed countries.
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Policy Paper 

Tax Complexity 2017: As the Burden Grows, Taxpayers’ Patience Shrinks

by Demian Brady / /

In the time that taxpayers have been waiting for change, the Code has grown more complex and the compliance burden has increased.
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