Morgan Scarboro
Tax Foundation
Washington, DC, United States
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Past articles by Morgan:
Kentucky Legislature Overrides Governor’s Veto to Pass Tax Reform Package
By broadening bases while lowering rates, policymakers in Kentucky took a responsible approach to comprehensive tax reform. → Read More
Does Your State Have an Estate Tax or Inheritance Tax?
The estate tax and inheritance tax are burdensome and reduce investment. The handful of states that still impose them should consider eliminating them. → Read More
How High are Spirits Excise Taxes in Your State?
Compared to taxes on wine and beer, distilled spirits excise taxes are much higher across the states. Compare rates in your state with this handy map. → Read More
Kentucky Needs Tax Reform, Not Cigarette Tax Hikes
Kentucky's budget situation is dire, particularly due to its underfunded pension system. Lawmakers can't rely on a cigarette tax increase to fix things. → Read More
Which States Rely the Most on Federal Aid?
States receive a significant amount of assistance from the federal government in the form of grants-in-aid. Here's how federal aid varies by state. → Read More
Where Did Americans Move in 2017?
There are many ways that states can compete with one another for residents, and taxes should be part of the conversation. → Read More
What Percentage of Lottery Winnings Would be Withheld in Your State?
You probably aren’t going to win the Powerball jackpot, but your state already has. Here's a look at lottery tax rates across the states. → Read More
How High Are State and Local Tax Collections in Your State?
Total state and local tax collections per capita vary drastically across the country, but the highest collections might surprise you. → Read More
Does Your State Levy a Capital Stock Tax?
Capital stock taxes are destructive because they disincentivize the accumulation of additional wealth, or capital, which distorts the size of firms. → Read More
How High Are Excise Tax Collections Where You Live?
On average, excise taxes make up a relatively small portion of state and local tax revenue (11%), but per capita collections vary widely among states. → Read More
How High Are Property Tax Collections Where You Live?
Property taxes are an important revenue tool. On average, U.S. state and local governments collect $1,462 per capita in property taxes each year. → Read More
How Much Does Your State Collect in Sales Tax Per Capita?
Forty-five states and DC levy a statewide sales tax. Sales tax collections vary widely among states, ranging from $2,090 in Hawaii to $507 in Alabama. → Read More
How Much Does Your State Collect in Corporate Income Taxes Per Capita?
According to Census, in FY 2015, the corporate income tax was only 5.3 percent of state tax collections, one of the smallest sources of state tax revenue. → Read More
Net Operating Loss Carryforward & Carryback Provisions by State
Net operating loss (NOL) carrybacks and carryforwards are an important aspect of properly structured corporate tax codes. Does your state offer them? → Read More
Massachusetts Increases Marijuana Tax Rate
Massachusetts lawmakers, concerned that the original 12 percent maximum recreational marijuana tax rate was too low, have raised it to 20 percent. → Read More
How Are Your State’s Roads Funded?
While politically unpopular, gas taxes, fees, and tolls are all relatively good ways to fund state and local road spending. → Read More
How High Are Spirits Taxes in Your State?
Compared wine and beer, distilled spirits taxes are much higher across the states to adjust for higher alcohol content. How does your state compare? → Read More
How High are Marijuana Taxes in Your State?
As public support for marijuana legalization rises, states are left to figure out the right way to tax it. Here are the states with marijuana taxes in 2017. → Read More
Does Your State Have an Estate or Inheritance Tax?
Estate and inheritance taxes are burdensome and disincentivize business investment. The states that still impose them should consider eliminating them. → Read More
How High Are Cigarette Taxes in Your State?
Cigarette taxes are touted as a fix for revenue shortfalls, but have become and increasingly volatile revenue stream as cigarette consumption declines. → Read More