On July 14th, the IRS held a public hearing for the debt-equity rule (section 385 of the IRS code) that the Treasury Department proposed last April. The hearing, which had as many as 16 speakers from various industries,...
- Chart: Periods of High Capital Gains Tax Rates Produce Le...
Chart: Periods of High Capital Gains Tax Rates Produce Less Revenue
Key Findings The combined top federal tax rate on equity-financed corporate income in the United States is 50.47 percent, compared to a top federal tax rate of 43.4 percent on other business income. Equity-financed corporate income is subject...
Key Findings: Governor Jindal’s tax plan would substantially lower individual income taxes, eliminate the corporate income tax, and repeal a number of complex features in the current tax code. Governor Jindal’s plan would cut taxes...
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