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Kari Jahnsen

Intern

Kari Jahnsen is a 2017 summer intern with the Tax Foundation Center for State Tax Policy.

Written Works

International Taxes, International flags for Corporate Income Tax Rates around the World

Corporate Income Tax Rates around the World, 2017

The last time the U.S. reduced its federal corporate income tax rate was in 1986. Since then, countries throughout the world have significantly reduced their rates, leaving the U.S. with the fourth highest statutory corporate tax rate in the world and an overall uncompetitive tax system.

11 min read
International Tax

Designing a Territorial Tax System: A Review of OECD Systems

A well-designed territorial tax system would reduce the incentive for companies to invert, encourage businesses to invest in and expand operations throughout the world, and allow capital to flow more freely back to the U.S., but would also come with some new challenges.

28 min read