In his recent speech calling for legislation to stop corporate inversions, President Obama added fuel to the misperception that when a company moves its headquarters to another country it avoids paying U.S. taxes. He...
- 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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