Tax Foundation
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| Motto | Educating Taxpayers Since 1937 |
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| Formation | December 5, 1937 New York City, New York, U.S. |
| Type | Think tank |
| Headquarters | 1325 G Street NW, Suite 950 |
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President
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Scott A. Hodge |
| Website | taxfoundation.org |
The Tax Foundation is a Washington, D.C.-based think tank, founded in 1937, that collects data and publishes research studies on U.S. tax policies at both the federal and state levels. The Foundation's stated mission is to "improve lives through tax policy research and education that leads to greater economic growth and opportunity." The Tax Foundation is organized as a 501(c)(3) tax-exempt non-profit educational and research organization.
The organization is organized into three primary areas of research, carried out by the Foundation's Center for Federal Tax Policy, the Center for State Tax 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.
The Tax Foundation was organized on December 5, 1937 in New York City by Alfred P. Sloan, Jr., Chairman of the General Motors Corporation; Donaldson Brown, GM Financial Vice President; William S. Farish, President of Standard Oil Company of New Jersey (Exxon); and Lewis H. Brown, President of Johns-Manville Corporation, who later became the first Chairman of the Board of The Tax Foundation. The stated goal of the organization was "to monitor the tax and spending policies of government agencies". Its offices were located at 50 Rockefeller Plaza and later 30 Rockefeller Plaza.
The Tax Foundation's first project was a successful effort to stop a tax increase in Westchester County, New York, where they provided research and analysis (including an "Expenditure Survey" of state spending) to local activists. By 1943, the Tax Foundation had helped set up taxpayers associations and expenditure councils in 35 states.
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