Janelle Cammenga
Tax Foundation
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Past articles by Janelle:
Ranking Property Taxes on the 2022 State Business Tax Climate Index
Which states have the highest property taxes in 2022? See how your state compares in property taxes across the United States → Read More
Ranking Unemployment Insurance Taxes on Our 2022 State Business Tax Climate Index
Ranking state UI tax systems: The best-scoring unemployment insurance tax systems are in Oklahoma, Florida, Delaware, Missouri, Louisiana, and Mississippi. → Read More
Louisiana Voters Have Chance to Simplify Taxes and Lower Burdens
Passage of Louisiana Amendments 1 and 2, which are aimed at the sales tax and individual and corporate income taxes, respectively, would substantially simplify the Pelican State's tax code and provide tax relief in both the short and long term. → Read More
Does Your State Have a Marriage Penalty?
Fifteen states have a marriage penalty built into their bracket structure. Does your state have one? → Read More
How High are Gas Taxes in Your State?
California pumps out the highest state gas tax rate of 66.98 cents per gallon, followed by Illinois (59.56 cpg), Pennsylvania (58.7 cpg), and New Jersey (50.7 cpg). → Read More
How High Are Property Taxes in Your State?
New Jersey has the highest effective rate on owner-occupied property at 2.13 percent, followed by Illinois (1.97 percent) and New Hampshire (1.89 percent). → Read More
How Does Your State Treat Social Security Income?
Thirteen states tax Social Security benefits, a matter of significant interest to retirees. Each of these states has its own approach to determining what share of benefits is subject to tax, though these provisions can be grouped together into a few broad categories. → Read More
How High Are Vapor Taxes in Your State?
Several states are considering introducing or increasing taxes on vapor products to make up declining tax revenue from traditional tobacco products or to fill budget holes in the wake of the coronavirus pandemic. However, lawmakers should approach the issue carefully because flawed excise tax design on vapor products could drive consumers back to more harmful combustible products like cigarettes. → Read More
Does Your State Have an Estate or Inheritance Tax?
In addition to the federal estate tax, with a top rate of 40 percent, some states levy an additional estate or inheritance tax. Twelve states and Washington, D.C. impose estate taxes and six impose inheritance taxes. Maryland is the only state to impose both. Most states have been moving away from estate or inheritance taxes or have raised their exemption levels, as estate taxes without the… → Read More
To What Extent Does Your State Rely on Individual Income Taxes?
Sources of state revenue have come under closer scrutiny in light of the impact of the coronavirus outbreak, as different tax types have differing volatility and economic impact—although even beyond these unique circumstances, it is important for policymakers to understand the trade-offs associated with different sources of tax revenue. → Read More
Florida and Missouri, the Last Wayfair Holdouts, Consider Remote Sales Tax Bills
Two states—Florida and Missouri—have held back on online sales taxes thus far. Now, lawmakers in both states have filed bills to address the issue this session. → Read More
To What Extent Does Your State Rely on Sales Taxes?
Many factors can affect sales tax reliance. States and localities that border low-sales tax or no-sales tax jurisdictions often struggle to levy sales taxes with high rates, as these could prompt consumers to shop across the border. → Read More
Where Did Americans Move in 2020?
States compete with each other in a variety of ways, including in attracting (and retaining) residents. Sustained periods of inbound migration lead to (and reflect) greater economic output and growth. Prolonged periods of net outbound migration, however, can strain state coffers, contributing to revenue declines as economic activity and tax revenue follow individuals out of state. → Read More
Ranking Property Taxes on the 2021 State Business Tax Climate Index
Today’s map shows states’ rankings on the property tax component of our 2021 State Business Tax Climate Index. The Index’s property tax component evaluates state and local taxes on real and personal property, net worth, and asset transfers. The property tax component accounts for 14.8 percent of each state’s overall Index score. Property… Read More → Read More
Ranking Sales Taxes on the 2021 State Business Tax Climate Index
An ideal sales tax applies to a broad base of final consumer goods and services, with few exemptions, and is levied at a low rate. Broad-based, low-rate tax structures minimize tax-induced economic distortions that can occur when people change their purchasing behavior because of tax differences. → Read More
Ranking Individual Income Taxes on the 2021 State Business Tax Climate Index
How does your state compare on individual income taxes? The 2021 State Business Tax Climate Index ranks the best and worst state income tax codes in 2021. → Read More
Election Analysis: Why Voters Split the Difference on Income Tax Measures
Illinois voters rejected a high graduated rate income tax ("Fair Tax") while Arizonans embraced a large income tax rate increase for high earners, among the many attention-grabbing results from Tuesday’s elections. → Read More
Ranking Corporate Income Taxes on the 2021 State Business Tax Climate Index
The corporate tax component of our Index measures each state’s principal tax on business activities. Most states levy a corporate income tax on a company’s profits (receipts minus most business expenses, including compensation and the cost of goods sold), while some states levy gross receipts taxes, which allow few or no deductions for a company’s expenses. → Read More
How Does Your State Treat Groceries, Candy, and Soda?
Even in 2020, jack-o’-lanterns and fake skeletons have popped up in neighborhoods as they do every October, although Halloween may look and play out differently this time around. → Read More
Does Your State Have a Marriage Penalty?
A marriage penalty exists when a state’s income brackets for married taxpayers filing jointly are less than double the bracket widths that apply to single filers. → Read More