From the Archives: Tax Foundation Research on the Impact of Business Taxes
The following Tax Foundation studies are older, so please keep in mind that some of the data may have been revised and therefore should not be cited.
To view the entire Tax Foundation Corporate Tax Research Area, which lists all our studies on business taxation going back over half a century, click here
- 2008 State Business Tax Climate Index (Fifth Edition), by Chris Atkins and Curtis S. Dubay, October 10, 2007
The State Business Tax Climate Index is the Tax Foundation’s acclaimed annual in-depth study of the factors that affect each state’s business-friendliness. The study ranks all 50 states according to how welcoming their tax systems are to business.
- U.S. Still Lagging Behind OECD Corporate Tax Trends, by Chris Atkins and Scott A. Hodge, July 24, 2007
- Estimating Federal Tax Burdens for Major City Areas, Counties, and U.S. Congressional Districts, by Gerald Prante and Andrew Chamberlain, March 22, 2007
110-page scholarly study showing the amount people in different cities and congressional districts pay in different types of tax, including business taxes.
- Putting Taxes on the Map: Federal Tax Burdens by City, County, Congressional District and State, by Gerald Prante and Andrew Chamberlain, March 22, 2007
A shorter summary of the above study.
- Companies’ Fair Share: Zero Percent, by Andrew Chamberlain, February 22, 2007
An argument against business taxation
- Phone Company Sends Text Message: Remit Payment for Service and Taxes, by William Ahern and Curtis S. Dubay, February 13, 2007
How Texas tried to prevent a business from telling customers the truth about their tax bills.
- Double-Taxing Capital Income: How Bad Is the Problem?, by Patrick Fleenor, November 16, 2006
- Capitol Hill Briefing: Global Trends in Tax Reform, June 5, 2006
The Tax Foundation held a briefing on Capitol Hill to educate congressional staff about tax reform in other countries. At the briefing we presented staff with copies of a paper written for the event by the director of the OECD’s Center for Tax Policy and Administration. The paper is available for download as a PDF-see attachment at the bottom of the page.
- Options for Reforming the U.S. Corporate Income Tax, by Jonathan Williams and Patrick Fleenor, May 8, 2006
- Surge in Corporate Income Tax Collections Offers Opportunity for Tax Reform, by Jonathan Williams, May 8, 2006
- Growing Amount of Business Income Taxed by the Individual Income Tax Code, by Jonathan Williams and Gerald Prante, May 8, 2006
- U.S. Lagging Behind OECD Corporate Tax Trends, by Scott A. Hodge and Chris Atkins, May 5, 2006
- We’re Number One!, by Scott A. Hodge and Chris Atkins, January 3, 2006
Having the world’s highest business tax rate is nothing to brag about, as this commentary explains.
- The U.S. Corporate Income Tax System: Once a World Leader, Now A Millstone Around the Neck of American Business, by Chris Atkins and Scott A. Hodge, November 15, 2005
- A Twentieth Century Tax in the Twenty-First Century: Understanding State Corporate Tax Systems, by Chris Atkins, September 30, 2005
- The Corporate Tax Burden, by Stephen Slivinski, November 1, 2003
- Defending the “Indefensible”, by Scott A. Hodge, June 1, 2002
A defense and explanation of U.S. companies that take re-incorporate in low-tax countries such as Bermuda, and a discussion of what we can do to convince them to stay at home.
- The Economic and Political Implications of Repealing the Corporate Alternative Minimum Tax, by Michael S. Knoll and Terrence Chorvat, February 1, 2002
- A Primer on the Corporate Income Tax: Incidence, Efficiency and Equity Issues, by Michael L. Marlow, November 1, 2001
- The Corporate Tax Burden, by John S. Barry, October 1, 2001
- It’s Not the Luck of the Irish-It’s Their Low Corporate Taxes, by Scott A. Hodge, May 15, 2001
- The Federal Corporate Income Tax Since WWII, by J. Scott Moody, August 1, 1998
- A Half Century of Small Business Federal Income Tax Rates and Collections, by Arthur P. Hall, Ph.D. and Gary Leff, October 1, 1996
- Primer on the Corporate Alternative Minimum Tax, by Chris R. Edwards, March 1, 1994
- The Corporate Tax Burden, by Chris R. Edwards, March 1, 1993
- Corporate Tax Burden Rises, by Paul G. Merski, July 1, 1991
- The Corporate Tax Burden, by Paul G. Merski, January 1, 1990
- The Corporation Income Tax: An Examination of Its Role in the Federal Tax System, by TF Staff, December 1, 1968
- Reexamining the Federal Corporation Income Tax, by TF Staff, January 1, 1958