Tholos Foundation

Background

Tholos Foundation is a free-market education and research foundation associated with Americans for Tax Reform. It focuses heavily on global economic issues. ¹

The organization derives its name for the tholos on the ancient Athenian agora, the seat of the Athenian government. The organization says its work is focused on coalitions within and outside government structures. ¹

According to the Tholos Foundation, Americans for Tax Reform founded the group in 1985 at the request of then-President Ronald Reagan. ¹

Research Focus

Tholos Foundation conducts research and education on public policy from a free-market perspective, with an emphasis on taxes, spending, regulation, innovation, and property rights. The group’s better-known publications include the International Property Rights Index and the Trade Barrier Index. ¹

The foundation studies the consequences of U.S. public policy and does research on international regulatory and tax policy that it promotes to policy makers, taxpayers, and third-party groups around the world. ¹

The International Center on Regulation and Taxation at Tholos Foundation researches international regulatory and tax policy advocates for free-market, low-tax, and pro-competitive policies in the United States and internationally. The center focuses on international taxation, regulatory or antitrust reform, the rise of digital taxes, anti-competitive antitrust reforms, and regulatory policy especially concerning the digital marketplace. ²

In the United States, Tholos Foundation researches economic issues and evaluates the consequences primarily on tax policy, spending, regulatory policy, healthcare, technology and telecommunications, energy policy, property rights, financial services, and intellectual property. ³

Coalitions

Tholos Foundation organizes coalitions of free-market advocates in the United States and around the world. More than 2,500 individual leaders meet every month at Tholos-organized meetings. The organization says it holds more than 50 coalition meetings in the United States and more than 20 meetings around the world. ¹

Attendees to conferences includes representatives of U.S. and international think tanks, center-right advocacy groups, Capitol Hill staffers, foreign dignitaries and state-level organizations. The group began organizing at the state level in the 1990s. ⁴

The Coalition Leaders Summit brings together the heads of state and local coalition to discuss contemporary public policy issues and controversies, while the International Coalition Leaders Forum is for the group’s international partners. ⁵

Studies

A 2022 Tholos Foundation study shows that a proposed Biden administration rule would force 33 million independent contractors to be W-2 employees. ⁶ This would mean 96 percent of American workers reclassified under the rule earn who less than $400,000 annually would see a tax increase, according to the study, which would break President Biden’s campaign pledge not to raise taxes on anyone making less than $400,000. ⁷

In May 2022, the Tholos Foundation teamed with the Property Rights Alliance to release a study critical of bans on vaping, titled “Analysis of Flavored Vaping Products as a Harm Reduction Method.” The study looked at data from Australia, Canada, England, and the United States and found smokers who used vaping products with “sweet flavors” were 44 percent more likely to quit smoking cigarettes than those who vaped tobacco flavors. The study also found that almost half of vapers who quit smoking ended up quitting vaping within two years as well. ⁸