Corporate Income Taxes

France Could Be on its Way to a More Competitive Tax System

Saez and Zucman’s Latest Estimates of Tax Burdens Don’t Fully Consider the Impact of Taxes on Saving and Investment

Tax Competitiveness is on the Agenda in Greece

2020 State Business Tax Climate Index

Connecticut, California, New York, and New Jersey rank lowest in our 2020 State Business Tax Climate Index, which compares states on more than 120 tax policy variables to show how well they structure their tax systems and to provide a road map for improvement.

UK Taxes: Potential for Growth

Repealing the Federal Tax Exemption for Credit Unions

Sorting Out Pennsylvania’s New Corporate Nexus Requirements

Comparing Europe’s Tax Systems: Corporate Taxes

Better than the Rest

Legislation Introduced to Cancel R&D Amortization

Canceling the amortization of research and development costs would reduce federal revenue, but policymakers have a variety of options to offset the costs.

International Tax Competitiveness Index 2019

Our International Index compares OECD countries on over 40 variables that measure how well each country’s tax system promotes sustainable economic growth and investment.

Recent Changes in Statutory Corporate Income Tax Rates in Europe

Throwback and Throwout Rules by State, 2019

Tax Revenue in Asian and Pacific Economies

Does Your State Levy a Capital Stock Tax?

The Trade-offs of Tax Transparency Measures

State Tax Changes as of July 1, 2019

Changes in the Effective Average Corporate Income Tax Rates in Europe

Arguments for Wyoming’s National Retail Fairness Act Partly Based on a Misunderstanding

Beto O’Rourke’s War Tax Is a New Approach