News & Resources

News & Resources

Resources

Tax Foundation


  • by Jared Walczak
    While Wyoming is outcompeting California in attracting data centers due to affordability and sound tax policy, lawmakers should avoid imposing discriminatory sales tax on data centers’ machinery and equipment (M&E) purchases.
  • by Abir Mandal
    Forty-four states levy a corporate income tax, with top rates ranging from a 2 percent flat rate in North Carolina to an 11.5 percent top marginal rate in New Jersey. Four states—Georgia, Nebraska, North Carolina, and Pennsylvania—reduced their corporate income tax rates effective January 1, 2026.
  • by Garrett Watson, Alex Durante
    Explore the IRS inflation-adjusted 2026 tax brackets, for which taxpayers will file tax returns in early 2027.
  • by Adam Hoffer
    Fixed-rate excise taxes are often adopted to reduce harm, curb excessive consumption, or discourage dangerous behaviors. However, without attention to how consumers substitute between products, well‑meaning policies may exacerbate the very harm they aim to prevent.
  • by Jared Walczak
    The Chicago Bears are threatening to relocate from Illinois to Indiana as they negotiate over taxes and public financing. Illinois' uncompetitive and burdensome tax environment makes it difficult for the NFL team to operate.

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