The Tax Foundation has a well-known conservative leaning mindset when they publicize data. They project the benefits for business and lower tax policy.

It is not a legit source for progressive tax policy.

The Congressional Budget Office has been the most reputable source for tax policy data. The current director was appointed by Trump 2019 and was retained through Biden's presidency.

The CBO is very wonky and so far as withstood partisan meddling by presidents.