A defining characteristic of an individual income tax system is its degree of progressivity. The United States has a rather progressive income tax. This means that the average tax rate paid by an individual increases as...
- Major Components of the State Business Tax Climate Index,...
Major Components of the State Business Tax Climate Index, FY 2012
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The full 2012 State Business Tax Climate Index can be found here.
- The four different tax bases for calculating corporate tax are reduced to three as of FY 2015 (eliminating the corporate AMT base) and further reduced to two over time (eliminating...
Erratum note: This report originally claimed that lowering Indiana’s corporate rate to 4.9 percent will make it the second lowest corporate rate in the country among states that levy the tax, when in fact a 4.9 percent rate will be...
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