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    • International Tax Competitiveness Index
    • A Comparison of the Tax Burden on Labor in the OECD
    • Sources of Government Revenue in the OECD
    • Corporate Tax Rates Around the World
    • Capital Cost Recovery across the OECD
    • Opportunities for Pro-Growth Tax Reform in Austria
    • Global Tax Maps
  • Economic Analysis

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    • State and Local Tax Deduction
    • 70% Top Tax Rate
    • LIFT Tax Credit
    • Cost-of-Living Refund Act
    • Real Corporate Profits Tax
    • Raise the SALT Deduction Cap

    Campaign Proposals
    • Wealth Tax
    • Estate Tax
    • LIFT Tax Credit
    • Real Corporate Profits Tax
    • 2020 Democratic Presidential Campaign Tax Proposals

    Taxes and the Economy
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    • Tax Model Overview and Methodology

    Major Publications
    • 2019 Tax Brackets
    • Tax Plan Calculator
    • Mapping the Impact of Tax Reform
    • Options for Reforming America’s Tax Code
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  • Federal Taxes
    Individual and Consumption Taxes
    • Income and Payroll Taxes
    • Capital Gains and Dividends Taxes
    • Tax Expenditures, Credits, and Deductions
    • Estate and Gift Taxes
    • Excise and Consumption Taxes
    • Tax Compliance and Complexity
    • Entrepreneurship
    Business Taxes
    • Corporate Income Taxes
    • Small Business, Pass-throughs, and Non-profits
    • Cost Recovery
    • International Taxes
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Tariffs and Trade
    Recent Proposals
    • Wealth Tax
    • Financial Transactions Tax
    • Harris LIFT Tax Credit
    • Rent Tax Credit
    • Estate Tax
    • SALT Deduction
    • 2020 Democratic Presidential Campaign Tax Proposals
    Major Publications
    • 2020 Tax Brackets
    • Tax Freedom Day
    • Tax Plan Calculator
    • The U.S. Tax Burden on Labor
    • The Tax Cuts and Jobs Act: Explained
    • Putting a Face on America's Tax Returns
    • Business in America
  • State Taxes
    Personal and Sales Taxes
    • Individual Income Taxes
    • Property Taxes
    • Sales Taxes
    • Sales Tax Holidays
    • Internet Sales Taxes
    • Estate and Gift Taxes
    • Credits and Deductions
    • Alternative Minimum Tax
    Business Taxes
    • Corporate Income Taxes
    • Small Business Taxes
    • Gross Receipts and Margin Taxes
    • Capital Gains and Dividends Taxes
    • Property Taxes
    • Credits and Deductions
    • State Business Tax Climate Index
    • Location Matters
    Excise Taxes
    • Cigarette and Tobacco Taxes
    • Sugar, Snack, and Soda Taxes
    • Marijuana Taxes
    • Alcohol Taxes
    • Gas and Transportation Taxes
    • Hotel and Tourism Taxes
    • Cellphone and Wireless Taxes
    Major Publications
    • Facts and Figures
    • State Business Tax Climate Index
    • Location Matters
    • State-Local Tax Burden Rankings
    • State Tax Reform Books
    • Chart Books
    • State Tax Maps
  • 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
    Tax Proposals, Comparisons, and the Economy
    • Country Proposals
    • EU Proposals
    • International Proposals
    • Comparative Studies of OECD Countries
    • Global Trends
    • Digital Services Taxes
    • Base Erosion & Profit Shifting (BEPS)
    Major Publications
    • International Tax Competitiveness Index
    • A Comparison of the Tax Burden on Labor in the OECD
    • Sources of Government Revenue in the OECD
    • Corporate Tax Rates Around the World
    • Capital Cost Recovery across the OECD
    • Opportunities for Pro-Growth Tax Reform in Austria
    • Global Tax Maps
  • Economic Analysis
    Legislative Proposals
    • State and Local Tax Deduction
    • 70% Top Tax Rate
    • LIFT Tax Credit
    • Cost-of-Living Refund Act
    • Real Corporate Profits Tax
    • Raise the SALT Deduction Cap
    Campaign Proposals
    • Wealth Tax
    • Estate Tax
    • LIFT Tax Credit
    • Real Corporate Profits Tax
    • 2020 Democratic Presidential Campaign Tax Proposals
    Taxes and the Economy
    • Research and Analysis
    • Tax Model Overview and Methodology
    Major Publications
    • 2019 Tax Brackets
    • Tax Plan Calculator
    • Mapping the Impact of Tax Reform
    • Options for Reforming America’s Tax Code
  • Tax Law
  • Blog
  • About Us
    Our Impact
    Principles
    Staff
    Board
    Financials
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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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