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  • Federal Taxes
    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Tax Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Excise and Consumption Taxes
    • Capital Gains and Dividends Taxes
    • Estate and Gift Taxes
    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Taxation Of Multinational Businesses
    Featured Projects
    • Tax Reforms for Growth and Opportunity
    • Options for Reforming America's Tax Code
    • Tax Modeling
    Featured Issues
    • Biden Tax Proposals
    • Improving Cost Recovery
    • Tariffs & Trade
    • Carbon Taxation
    • International Taxation
    • Savers, Investors, and Entrepreneurs
    Data
    • Income Tax Rates and Brackets
    • Who Pays Federal Income Taxes
    • Historical Tax Rates
    • U.S. Tax Data Explorer
    • Sources of U.S. Tax Revenue
    • U.S. Tax Burden on Labor
    • Sources of Personal Income
  • State Taxes
    Personal and Sales Taxes
    • Individual Income Taxes
    • Property Taxes
    • Sales Taxes
    • Estate and Gift Taxes
    Business Taxes
    • Corporate Income Taxes
    • Small Business Taxes
    • Gross Receipts and Margin Taxes
    • Capital Gains and Dividends Taxes
    • Property Taxes
    Excise Taxes
    • Gas and Transportation Taxes
    • Marijuana Taxes
    • Cigarette and Tobacco Taxes
    • Alcohol Taxes
    • Sugar, Snack, and Soda Taxes
    • Cell Phone and Wireless Taxes
    Major Publications
    • State Business Tax Climate Index
    • Tax Reforms for Mobility and Modernization
    • State Tax Resource Center
    • State-Local Tax Burden Rankings
    • Location Matters: The State Tax Costs of Doing Business
    • State Reform Guides
    Data
    • State Tax Maps
    • Facts & Figures
    • Explore Taxes by State
    • Recent State Tax Changes
    • Individual Income Tax Rates
    • Corporate Income Tax Rates
    • Sales Tax Rates
    • How Does Your State Raise Tax Revenue?
  • Global Taxes
    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Excise and Consumption Taxes
    • Tax Compliance and Complexity
    Business Taxes
    • Corporate Income Taxes
    • Cost Recovery
    • Taxation Of Multinational Businesses
    • Tax Compliance and Complexity
    Proposals and Reform Guides
    • Base Erosion & Profit Shifting
    • U.S. International Tax Reform
    • EU Tax Resource Center
    • Digital Services Taxes
    • Carbon Taxes
    Major Publications
    • International Tax Competitiveness Index
    • Tax Burden on Labor
    • Consumption Tax Policies
    • Net Operating Loss Policies
    • Capital Cost Recovery
    • Anti-Base Erosion Provisions and Territorial Tax Systems
    • Tax Treatment of Stock and Retirement Accounts
    Data
    • European Tax Maps
    • Country Data Comparison Tool
    • Corporate Tax Rates around the World
    • Sources of Government Revenue
    • Scandinavian Tax Systems
  • Blog
  • Education
    Tax Basics
    • Principles of Sound Tax Policy
    • Glossary
    Classroom Resources
    • Primers
    • Case Studies
    • Lesson Plans
    Legislative Courses
    • Tax Foundation University
    • State Tax Policy Boot Camp
    Videos
    • Explainer Videos
    Podcast
    • The Deduction Podcast
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Michael L. Marlow

Written Works

  • A Primer on the Corporate Income Tax: Incidence, Efficiency and Equity Issues
    November 1, 2001
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The Tax Foundation is the nation’s leading independent tax policy nonprofit. Since 1937, our principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels. For over 80 years, our goal has remained the same: to improve lives through tax policies that lead to greater economic growth and opportunity.

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