The Tax Foundation is an American think tank based in Washington, D.C.. Tax Foundation research is generally critical of tax increases, high business taxes, excise taxes, tax preferences for the housing industry, and use of tax credits, which the Foundation views as "picking winners and losers". The Foundation has spoken favorably of efforts to balance the federal budget with tax reform and significant spending cuts, such as the Bowles-Simpson plan, the Ryan Plan, and the Wyden-Coats plan.
The Tax Foundation describes itself as an "independent tax policy research organization". It is cited in the media as a nonpartisan or bipartisan organization, and are also described as business-friendly, conservative, and center-right.