Business Taxes

U.S. Multinationals Paid More Than $100 Billion in Foreign Income Taxes

Kudos to Nebraska and New Hampshire for Prompt Response to Historical Tax Rates Request

Minnesota Budget Deal Includes $2 Billion Tax Hike

Critics of North Carolina Tax Reform Miss the Point

BOLO: Inspector General Report Finds IRS Engaged in Inappropriate Review Activity

State Taxation of Unemployment Benefits

Another Year, another Obamacare Tax

The Real Lesson of the Heritage Immigration Study

IRS Backs Down, Says It Will No Longer Read People’s E-mails without Warrant

Senate Approves Expanding State Tax Authority on Internet Sales

In Memorial: Gordon Paul Smith

Rhode Island Governor Proposes Positive Corporate Tax Reform

What’s in the Marketplace Fairness Act?

The Tax Treatment of Capital Assets and Its Effect on Growth: Expensing, Depreciation, and the Concept of Cost Recovery in the Tax System

How capital assets are accounted for in the tax code dramatically affects what is defined as taxable income and, thereby, directly influences the cost of capital. The higher the cost, the less capital is formed, and the slower the economy will grow.

Weekly Map: State Income Tax Collections Per Capita

Is There Such Thing as a Free Lunch?

Perry Calls for Reforms of Texas’ Margin Tax

Five States Win Tax Foundation Tax Information Transparency Honors

Open letter to Sen. Bernie Sanders on Corporate Tax Rates

TPC, What About the “Pass-Throughs?”