Today is May 26, the anniversary of the Quill v. North Dakota decision of 1992, when the U.S. Supreme Court upheld “the continuing validity” of restricting state sales tax powers only to businesses with property or...
- Tax Policy Briefing for the First 2012 Presidential Debate
Tax Policy Briefing for the First 2012 Presidential Debate
October 03, 2012
Iowa Tax Reform Options: Building a Tax System for the 21st Century (PDF) Introduction & Executive Summary Iowa is strongly positioned for success. An Iowa businessman with whom we spoke put it best: while South Dakota’s competitive...
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...
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