Regular readers of Tax Foundation reports know that we publish estimates of the distributional impact of federal tax changes: that is, we estimate how a tax reform might affect the after-tax incomes of taxpayers at...
- Federal Corporate Income Tax Rates, Income Years 1909-2012
Federal Corporate Income Tax Rates, Income Years 1909-2012
Key Findings: The United States has the third highest general top marginal corporate income tax rate in the world, at 38.92 percent. Due to the recent reduction in Chad’s corporate tax rate, the U.S. rate is exceeded only by the United...
Key Findings A tax expenditure is a departure from the normal tax code that lowers a taxpayer’s burden, such as an exemption, a deduction, or a credit. The list of tax expenditures in a tax system depends heavily on what one considers...
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