Inversions have been in the news consistently this summer as multiple companies have looked for legal paths away from the U.S. corporate tax system. Burger King became the latest corporation to add to the list after they...
- Current Problems and Issues in State Taxation of intersta...
Current Problems and Issues in State Taxation of interstate Commerce
Government Finance Brief No. 3 (New Series)
State taxation of interstate commerce is receiving close attention as a result of a four-year study by a special Congressional committee and subsequent proposals far Federal action to assure uniform treatment of interstate business.
This pamphlet, third in a new series, is designed to furnish background for current discussions and to summarize the findings and recommendations of the Congressional committee. The Foundation takes no position on this or any other legislation.
- The United States has the third highest general top marginal corporate income tax rate in the world at 39.1 percent, exceeded only by Chad and the United Arab Emirates.
- The worldwide average top corporate...
Congress is currently considering tax extenders, the renewal of expiring or recently expired tax provisions. Among the provisions is 50 percent bonus expensing, otherwise known as bonus depreciation. The...
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