All Related Articles
The Jobs and Wage Effects of a Corporate Rate Cut
Corporate tax reform done right is key to growing the economy, boosting real family incomes, and making the U.S. a better place in which to do business.
5 min read
There Is More Than Meets the Eye When Analyzing the UK’s Corporate Tax Cut
When taking a closer look at the UK’s recent corporate tax reform experiment, it becomes clear that there was significantly more at work than just a simple rate cut. Increasing the effective marginal tax rate on new investments could have had a negative effect on wages, potentially offsetting the positive effects from the corporate rate cut.
4 min read
Labor Bears Much of the Cost of the Corporate Tax
Recent empirical evidence shows that workers bear upwards of 70 percent of the corporate income tax burden, much more than popular tax models claim, which make errors in how they account for super-normal returns and the openness of our economy.
50 min read
2018 State Business Tax Climate Index
For 15 years, our State Business Tax Climate Index has been the standard for legislators and taxpayers to understand how their state’s tax code compares and how it can be improved. Now, for the first time ever, you can explore our Index’s 100+ variables in an easy to use, interactive format.
16 min read
Options for Improving Cost Recovery for Structures
If lawmakers are looking to maximize the positive economic effects from a tax bill, then improving tax depreciation for structures should probably be part of the conversation. Here are a few options.
10 min read
Economic and Budgetary Impact of Temporary Expensing
Instead of making expensing temporary, lawmakers could pursue other ways to speed up cost recovery with permanent economic gains and without drastically reducing revenue. One way to do that is by enacting “depreciation indexing.”
12 min read
Details of the “Big Six” Tax Framework
Republican leadership in the House, Senate, and White House released a framework for a tax proposal that would lower taxes on businesses and individuals and simplify a number of aspects of the federal tax code. Here are the details we know right now.
3 min read
Ohio’s Commercial Activity Tax: A Reappraisal
The Ohio Commercial Activity Tax, a 0.26 percent tax on business gross receipts above $1 million, is a throwback to an earlier era of taxation, bringing back a tax type that had been in steady retreat for nearly a century.
34 min read
Four Plans for Permanent, Pro-Growth Tax Reform in the 115th Congress
These four Tax Foundation tax plans demonstrate ways in which lawmakers could achieve permanent, pro-growth tax reform while keeping the level of federal revenue and the distribution of the tax burden roughly the same as current law.
25 min read
What Counts as Tax Reform?
9 min read
