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Tax Foundation

  1. A new proposal in the state of Oklahoma would increase state income tax collections by $175.7 million. The income tax changes are part of a larger package of proposed tax increases to cover the state’s estimated $100 million budget shortfall, increase pay for educators, and fund other expenditures. The proposal would make several changes to […]
  2. State-level taxes may be the most visible source of state government revenues for most taxpayers, but it’s important to remember that’s not the only source of state revenue. State governments also receive a significant amount of assistance from the federal government in the form of federal grants-in-aid. Federal aid is given to states for Medicaid, […]
  3. Federal government investments in highways, mass transit, and other modes of transportation are crucial to facilitate the economic activity of the nation. As policymakers turn their attention to federal infrastructure investment, it may be helpful to review the background, funding mechanisms, and status of the four federal infrastructure trust funds presently in use. In general, […]
  4. The recently passed Tax Cuts and Jobs Act (TCJA) added numerous temporary provisions to the tax code, which can be hard to keep track of. Thankfully, the Joint Committee on Taxation (JCT) recently put out an overview on all expiring and already expired tax provisions between 2016 and 2027. While many of these temporary provisions […]
  5. The Internal Revenue Service has recently released new data on individual income taxes for tax year 2015, showing the number of taxpayers, adjusted gross income, and income tax shares by income percentiles.[1] The data demonstrate that the U.S. individual income tax continues to be very progressive, borne primarily by the highest income earners. In 2015, […]

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