Corporate Income Taxes

Does Your State Levy a Capital Stock Tax?

Testimony: The Startup Slump: Can Tax Reform Help Revive American Entrepreneurship?

Tax reform should aim to get the tax code out of the way of entrepreneurship by making it simpler, less burdensome, and eliminating its anti-growth biases.

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.

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.

The Four Pillars of Corporate Tax Reform: Testimony before the Senate Finance Committee

The most important thing that Congress and the administration can do to boost economic growth, lift workers’ wages, create jobs, and make the U.S. economy more competitive globally, is reform our business tax system.

How Much Does Your State Collect in Corporate Income Taxes Per Capita?

Corporate Income Tax Rates around the World, 2017

The last time the U.S. reduced its federal corporate income tax rate was in 1986. Since then, countries throughout the world have significantly reduced their rates, leaving the U.S. with the fourth highest statutory corporate tax rate in the world and an overall uncompetitive tax system.

Net Operating Loss Carryforward & Carryback Provisions by State

The Careful Balance of Anti-Base Erosion Rules

A Unified Theory of Some of the Misconceptions in the Tax Reform Debate

A Repatriation Tax Holiday Sounds Fun, but Comes with a Hangover

What Would “Unprecedented Capital Expensing” Look Like?

Comments on Today’s Joint Statement on Tax Reform

If Retained, R&D Tax Credit Should Be Reformed

An Open Letter to Chairman Peter Roskam on Full Expensing

Should the Corporate Rate and the Pass-Through Rate Be Identical?

With Veto Override, Illinois Legislature Abandons Reform Efforts

Remarks by Scott Hodge to the Tax Fairness Conference

A Bevy of Tax Bills To Raise Long-Term Revenue in Delaware

State Tax Changes Taking Effect July 1, 2017

While most states enact tax changes at the beginning of the calendar year, a number of them implement changes at the beginning of the fiscal year. Eight states have tax changes that will take effect on July 1, 2017, the beginning of the 2018 fiscal year.