Center for Federal Tax Policy

Business Taxes


Featured Research

President Biden’s Infrastructure Plan Raises Taxes on U.S. Production

March 31, 2021

CBO Study: Benefits of Biden’s $2 Trillion Infrastructure Plan Won’t Outweigh $2 Trillion Tax Hike

March 31, 2021

Congressional Budget Office and Tax Foundation Modeling Show That Some Tax Hikes Are More Damaging Than Others

March 26, 2021

The American Rescue Plan Act Greatly Expands Benefits through the Tax Code in 2021

March 12, 2021

State Aid in American Rescue Plan Act Is 116 Times States’ Revenue Losses

March 3, 2021

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

February 24, 2021


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President Biden’s Infrastructure Plan Raises Taxes on U.S. Production

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ARPA Allocates $2 Billion to Nonexistent County Governments

A CEO Tax Is the Wrong Way to Help Workers

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How GILTI Are U.S. Industries?

Tax Policy Improvements Needed to Help Industries through the Semiconductor Shortage

The American Rescue Plan Act Greatly Expands Benefits through the Tax Code in 2021

Wyden’s Energy Tax Proposal a Mixed Bag

Phasing in a Corporate Rate Hike Would Be the Worst of Both Worlds

State Aid in American Rescue Plan Act Is 116 Times States’ Revenue Losses

Combined State and Federal Corporate Income Tax Rates in 2021

Evaluating Proposals to Increase the Corporate Tax Rate and Levy a Minimum Tax on Corporate Book Income

Changes to the Tax Base Matter When Evaluating the Impact of Tax Reforms