Tax Foundation

The Tax Foundation is a Washington, D.C.-based think tank founded in 1937 that collects data and publishes research studies on US tax policies at both the federal and state levels. The Foundation's stated mission is to "educate taxpayers about sound tax policy and the size of the tax burden borne by Americans at all levels of government." The Tax Foundation is organized as 501(c)(3) tax-exempt non-profit educational and research organization. It describes itself as a nonpartisan tax research group.

The organization is organized into three primary areas of research, carried out by the Foundation's Center for Federal Fiscal Policy, the Center for State Fiscal Policy and the Center for Legal Reform. The group is known for its annual reports such as "Facts & Figures: How Does Your State Compare" which was first produced in 1941 and Tax Freedom Day for the United States, which it has produced since the early 1970s.

Goals and principles

Tax Foundation states that their research is guided by what they call the principles of sound tax policy: simplicity, transparency, neutrality, stability, no retroactivity, broad bases and low rates.