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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
    • Opportunity Zones
    • Entrepreneurship
    • Gig Economy
    • Taxes on Savers, Investors, and Entrepreneurs
    Business Taxes
    • Corporate Income Taxes
    • Small Business, Pass-throughs, and Non-profits
    • Cost Recovery
    • International Taxes
    • Expenditures, Credits, and Deductions
    • Tax Compliance and Complexity
    • Opportunity Zones
    • Tariffs and Trade
    • Research & Analysis of Digital Tax Policies
    Campaign & Legislative Proposals
    • Joe Biden's 2020 Tax Plan
    • 2020 Tax Tracker
    • Analysis of 2020 Tax Proposals
    • Wealth Tax
    • Medicare For All
    • SALT Deduction
    • 70% Top Tax Rate
    • Financial Transaction Tax
    • "Freedom Dividend"
    • Estate Tax
    • Rent Tax Credit
    Economic Modeling
    • COVID-19 Economic Relief
    • Wealth Tax
    • Payroll Tax
    • Individual Income Tax
    • Corporate Income Tax
    • Real Corporate Profits Tax
    • Cost-of-Living Refund Act
    • LIFT Tax Credit
    • Tax Model Overview and Methodology
    Popular Resources
    • Tax Brackets
    • Tax Basics
    • Explore U.S. Tax Data
    • Federal Income Tax Data
    • COVID-19 Response Center
    • Sources of US Tax Revenue
    • Taxes on Savers, Investors, and Entrepreneurs
    • Tariff Tracker
    • Improving Cost Recovery
    • Tax Plan Calculator
    • The U.S. Tax Burden on Labor
    • Options for Reforming America’s Tax Code
  • 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
    • Research & Analysis of Digital Tax Policies
    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
    Popular Resources
    • Facts & Figures
    • State Business Tax Climate Index
    • Individual Income Tax Rates and Brackets
    • Corporate Income Tax Rates and Brackets
    • Sales Tax Rates
    • COVID-19 Response Center
    • Online Sales Taxes
    • Sales Tax Holidays
    • Tax Basics
    • State Tax Reform Books
    • Location Matters
    • State-Local Tax Burden Rankings
    • 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
    • COVID-19 Economic Relief
    • Corporate Tax Rates around the World
    • Sources of Government Revenue in the OECD
    • Tax Burden on Labor in the OECD
    • Capital Cost Recovery across the OECD
    • Opportunities for Pro-Growth Tax Reform in Austria
    • Country Proposals
    • EU Tax Proposals
    • International Proposals
    Popular Resources
    • International Tax Competitiveness Index
    • Explore Tax Data by Country
    • Base Erosion & Profit Shifting (BEPS)
    • Digital Services Taxes
    • UK Tax Reform Guide
    • COVID-19 Response Center
    • Global Tax Maps
  • Blog
  • Podcast
  • Tax Basics
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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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