Corporate Income Taxes

Combined State and Federal Corporate Income Tax Rates in 2020

State Corporate Income Tax Rates and Brackets, 2020

Forty-four states currently levy a corporate income tax. Rates range from 2.5 percent in North Carolina to 12 percent in Iowa. Over the past year, several states, including Florida, Georgia, Indiana, Mississippi, Missouri, and New Jersey, implemented notable corporate income tax changes.

Reforming Massachusetts Corporate Excise Tax for S Corporations

Massachusetts Should Create a More Neutral, Competitive Corporate Excise Tax

Austria’s New Government Revamps Tax Plans

Reviewing the Tax Changes in Senator Bennet’s Real Deal

The “Real Deal” would increase the tax burden on saving, investing, and working in the United States, and reduce the global competitiveness of the U.S. economy.

Tax Trends at the Dawn of 2020

From remote sales tax collection to taxes on marijuana and vaping products, we recap the top state tax trends from 2019 and break down which ones you should watch for in 2020.

State Tax Changes as of January 1, 2020

This year was a significant one for state tax policy, and the wide range of changes taking effect January 1, 2020, reflects the scope and intensity of that activity. With states continuing to grapple with issues like the taxation of international income and collections obligations for remote sellers and marketplace facilitators, the coming year is unlikely to be any quieter.

Germany’s Tax System: Developments and Competitiveness

Biden’s Minimum Book Income Tax Proposal Would Create Needless Complexity

Corporate Tax Rates around the World, 2019

Since 1980, corporate tax rates have consistently declined on a global basis. More countries have shifted to taxing corporations at rates lower than 30 percent, with the United States following this trend with its tax changes at the end of 2017.

Kansas Tax Modernization: A Framework for Stable, Fair, Pro-Growth Reform

Our new report outlines various policy recommendations for Kansas to consider in order to begin a robust and bipartisan conversation about modernizing the state’s tax code to suit a 21st century economy.

What’s on the Tax Policy Agenda at the EU

Illustrating Senator Warren’s Taxes on Capital Income

Taken together, these proposed tax changes would significantly raise marginal and effective tax rates and increase the cost of capital, all of which would lead to a reduced level of output and less revenue than anticipated.

Welcome to the Index, Lithuania!

Evaluating Democratic Presidential Candidates’ Proposals to Raise the Corporate Income Tax Rate

Tax Interactions in Senator Warren’s “Medicare for All” Proposal Would Reduce Potential Revenue

Ranking Corporate Income Taxes on the 2020 State Business Tax Climate Index

Carbon Tax and Revenue Recycling: Revenue, Economic, and Distributional Implications

In our new report, we explore the design implications of a carbon tax and provide estimates for revenue, economic, and distributional effects of three potential carbon tax and revenue recycling proposals. Each proposal faces different trade-offs and achieves different policy goals.

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

Elizabeth Warren released a detailed plan on how she would fund Medicare For All, proposing a wealth tax, financial transactions tax, mark-to-market taxation of capital gains income, and a country-by-county minimum tax, among other reforms.