August 1, 1998 The Federal Corporate Income Tax Since WWII J. Scott Moody J. Scott Moody Print this page Subscribe Support our work Download Special Report No. 81 Special Report No. 81 Executive Summary In real terms, federal corporate income tax receipts have followed a slowly increasing trend since 1950. Receipts have fluctuated over time with the business cycle and enactment of various tax legislation. By 1994 corporate income tax receipts had risen to their second highest level over this time period. While corporate income tax collections are an important barometer of the corporate tax burden, the primary focus of this paper is another important measure of the tax burden, the average effective corporate income tax rate (corporate taxes paid as a percentage of net income). Topics Center for Federal Tax Policy Business Taxes Corporate Income Taxes Research
