Tax Foundation Studies and Articles on Business Taxes
Michigan Gov. Snyder’s Budget Improves Competitiveness but Costs Individuals, by Alex Wood-Doughty and Kail Padgitt, March 9, 2011
Testimony of Scott Hodge before the U.S. Senate Budget Committee, Hearing on Distribution and Efficiency of Spending in the Tax Code, by Scott A. Hodge, March 9, 2011
Who Benefits from Corporate “Loopholes”?, by Scott A. Hodge, March 2, 2011
Low Corporate Tax Rates: A Win-Win For Everyone, by Scott A. Hodge, February 17, 2011
President’s Proposed FY 2012 Budget Would Eliminate Corporate “Loopholes” without a Plan for Comprehensive Reform, February 14, 2011
VIdeo: Tax Foundation President Scott Hodge Testifies to Minnesota Legislature on Corporate Tax Reform, February 1, 2011
Illinois Corporate Tax Hike Inches U.S. Closer to #1 Ranking Globally, by Scott A. Hodge, January 14, 2011
Illinois Approves Sharp Income Tax Increase, Fourth-Highest Corporate Tax Rate, by Joseph Henchman and Kail Padgitt, January 13, 2011
2011 State Business Tax Climate Index (Eighth Edition), by Kail Padgitt, October 26, 2010
Over One-Third of New Tax Revenue Would Come from Business Income If High-Income Personal Tax Cuts Expire, September 13, 2010
Where Do State and Local Governments Get Their Tax Revenue?, by Kail Padgitt and Ryan Forster, August 27, 2010
Putting Corporate Tax “Loopholes” In Perspective, by Scott A. Hodge, August 3, 2010
Who Benefits Most from Targeted Corporate Tax Incentives?, by Scott A. Hodge, July 27, 2010
Nevada Panel Considering Tax Reform Options, Including New Business Taxes, by Joseph Henchman, July 13, 2010
The Economic Effects of the Lower Tax Rate on Dividends, by Robert Carroll, June 7, 2010
Testimony of Joseph Henchman Before the U.S. House Committee on the Judiciary, Subcommittee on Commercial and Administrative Law–Hearing on the Impact of Congressional Legislation on State and Local Government Revenues, by Joseph Henchman, April 15, 2010
New KMPG International Location Study: U.S. Is Falling Behind; Taxes Are a Major Fault, April 14, 2010
Tax Foundation President Urges Obama to Consider Corporate Tax Reform, January 27, 2010
U.S. Lags while Competitors Accelerate Corporate Income Tax Reform, by Scott A. Hodge and Andre Dammert, August 5, 2009
The Corporate Income Tax and Workers’ Wages: New Evidence from the 50 States, by Robert Carroll, August 3, 2009
Bank Secrecy, Tax Havens and International Tax Competition, by Robert Carroll, May 13, 2009
Andrew Patterson of Oklahoma Wins $5,000 First Prize in Tax Foundation’s CompeteUSA YouTube Contest
Comparing International Corporate Tax Rates: U.S. Corporate Tax Rate Increasingly Out of Line by Various Measures, August 28, 2008
What Do Corporate Income Taxes Cost American Families?, (PDF) August, 2008
This article from the Tax Foundation’s newsletter, Tax Watch, explains that every American worker pays corporate taxes regardless of whether he or she owns a business. In fact, in 2007 the average household shouldered a corporate tax burden of $3,190.
U.S. Corporate Taxes Now 50 Percent Higher than OECD Average, by Scott A. Hodge, August 13, 2008
New Tax Foundation YouTube Video on Corporate Taxes, July 31, 2008
Tax: Fundamentals in Advance of Reform (Testimony of Robert J. Carroll Beforethe Senate Committee on Finance), by Robert Carroll, April 15, 2008
Tax Foundation Vice President for Economic Policy Robert Carroll testified before Congress on basic principles of tax reform, including the importance of the U.S. staying competitive in the global marketplace by reforming its business tax system.
The Economic Consequences of Being Left Behind: A U.S. Business Tax System that is Out of Line Internationally, by Robert Carroll, April 4, 2008
A discussion of the problems that will result from a U.S. business tax system that is increasingly out of sync globally.
U.S. States Lead the World in High Corporate Taxes, by Scott A. Hodge, March 18, 2008
This paper explains that nearly half of U.S. states have higher business tax rates than other developed nations because of both a high U.S. federal corporate income tax rate and high state-level corporate income taxes. When the state-level rates are added to the federal rate, 24 U.S. states surpass Japan to become the world leaders in high business taxes that discourage investment.
Congress Finally Considers Lower Corporate Tax Rate but Underestimates International Tax Competition, by Chris Atkins and Scott A. Hodge, October 25, 2007
This paper discusses Rep. Chairman Rangel’s proposal to cut the U.S. corporate tax rate from 35% to 30.5% and the effects this plan would have on the U.S.’s ranking among OECD countries with regard to corporate tax rates.
Personalizing the Corporate Income Tax, by Gerald Prante and Scott A. Hodge, October 25, 2007
How much do you pay in business taxes? This study includes a discussion of how much corporate income tax is paid by Americans in different income groups, metropolitan areas, and congressional districts.