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Tax Foundation : ウィキペディア英語版 | 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. Although it describes itself as a nonpartisan tax research group,〔(【引用サイトリンク】title=About the Tax Foundation )〕 it has been described as pro-business and conservative-leaning and has ties to various US conservative groups. 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〔(【引用サイトリンク】title=Tax Research Areas > State Tax and Spending Policy )〕 and the Center for Legal Reform.〔(【引用サイトリンク】title=Tax Research Areas > Tax Law )〕 The group is known for its annual reports such as "Facts & Figures: How Does Your State Compare" which was first produced in 1941〔(【引用サイトリンク】title=The Tax Foundation )〕 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. Tax Foundation research is generally critical of tax increases, high business taxes,〔(【引用サイトリンク】title=Tax Foundation CompeteUSA Project )〕 excise taxes,〔(【引用サイトリンク】title=Excise Taxes )〕 tax preferences for the housing industry, and use of the tax credits (which the Foundation views as "picking winners and losers"). The Foundation have spoken favorably of efforts to balance the federal budget with tax reform and significant spending cuts, such as the Bowles-Simpson plan,〔(【引用サイトリンク】title=Draft from President's Deficit Commission Stirs the Fiscal Pot in Washington )〕 the Ryan Plan,〔(【引用サイトリンク】title=Ryan Plan Smartly Marries Tax Reform with Spending Reform )〕 and the Wyden-Coats plan.〔(【引用サイトリンク】title=Wyden-Coats Tax Reform Plan Adds to Debate But Needs Fixing )〕
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