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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
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • International Taxes
    • Small Business Taxes
    Tax Data
    • Tax Brackets
    • Income Tax Data
    • Historical Tax Brackets
    • How Does the U.S. Compare?
    • Sources of U.S. Tax Revenue
    • U.S. Tax Burden on Labor
    • Sources of Personal Income
    Analysis
    • Biden Administration Tax Proposals
    • 10 Tax Reforms for Growth and Opportunity
    • Options for Reforming America's Tax Code
    • U.S. International Tax Reform
    • Tariffs & Trade
    • Taxes on Savers, Investors, and Entrepreneurs
    • Tax Model Methodology
  • State Taxes
    Personal and Sales Taxes
    • Individual Income Taxes
    • Property Taxes
    • Sales Taxes
    • Estate and Gift Taxes
    • Remote Work
    Business Taxes
    • Corporate Income Taxes
    • Small Business Taxes
    • Gross Receipts and Margin Taxes
    • Capital Gains and Dividends Taxes
    • Property Taxes
    • Digital Taxes
    Excise Taxes
    • Marijuana Taxes
    • Gas and Transportation Taxes
    • Cigarette and Tobacco Taxes
    • Cell Phone and Wireless Taxes
    • Sugar, Snack, and Soda Taxes
    • Alcohol Taxes
    Tax Data
    • State Tax Maps
    • Facts & Figures
    • Explore Taxes by State
    • Recent State Tax Changes
    • Individual Income Tax Rates and Brackets
    • Corporate Tax Rates and Brackets
    • State and Local Sales Tax Rates
    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 Tax Reform Guides
    • State Chart Books
  • 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
    • Digital Services Taxes
    • U.S. International Tax Reform
    • International Proposals
    • EU Proposals
    • Country Proposals
    Tax Data
    • Global Tax Maps
    • Compare Taxes by Country
    • Sources of Government Revenue
    • Scandinavian Tax Systems
    Major Publications
    • International Tax Competitiveness Index
    • Corporate Tax Rates around the World
    • 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
  • Tax Blog
  • Education
    Podcasts
    • The Deduction Podcast
    • Tax Foundation Events Podcast
    TaxEDU
    • Classroom Resources
    • Videos
    • Glossary
    • Principles of Sound Tax Policy
    Legislative Courses
    • Tax Foundation University
    • State Tax Policy Boot Camp
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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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