![Capital Stock Taxes](https://taxfoundation.org/wp-content/uploads/2017/10/CapitalStock-01-300x268.png)
All Related Articles
![Capital Stock Taxes](https://taxfoundation.org/wp-content/uploads/2017/10/CapitalStock-01-300x268.png)
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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.
16 min read![Big Six Tax Plan Framework](https://taxfoundation.org/wp-content/uploads/2017/01/US_Capitol-300x200.jpg)
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 Commercial Activity Tax](https://taxfoundation.org/wp-content/uploads/2017/09/AdobeStock_96691643-e1529349382616-300x83.jpeg)
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![United States Capitol, The Cardin Plan is a federal Consumption Tax proposal](https://taxfoundation.org/wp-content/uploads/2017/01/us-capitol-3-e1529352064722-300x136.jpg)
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.
17 min read![](https://taxfoundation.org/wp-content/uploads/2017/09/PerCapCIT-01-300x266.png)
![International Taxes, International flags for Corporate Income Tax Rates around the World](https://taxfoundation.org/wp-content/uploads/2017/01/international3-e1529352601690-300x169.jpg)
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.
11 min read![Net Operating Loss Carryforward](https://taxfoundation.org/wp-content/uploads/2017/08/NOL-01-300x265.png)
![International base erosion](https://taxfoundation.org/wp-content/uploads/2017/01/international6-300x240.jpg)
![Wyden 199a pass-through deduction proposal Democrats proposed to expand child tax credit as part of covid relief package. Analysis of the “SALT Act” state and local tax deduction cap, Restoring Tax Fairness to States and Localities Act, SALT cap repeal, eliminate SALT cap](https://taxfoundation.org/wp-content/uploads/2019/03/capitol-building-555-e1552315873755-300x199.jpeg)
![state tax revenue decline, state tax collections, local tax collections. Sources of Government Revenue](https://taxfoundation.org/wp-content/uploads/2012/03/cash-300x240.jpg)
![Full expensing vs corporate tax rate cut](https://taxfoundation.org/wp-content/uploads/2017/05/CostRecoveryvsCorpCut-31-300x217.png)
![Renacci’s tax plan would reforming income tax code and the corporate income tax](https://taxfoundation.org/wp-content/uploads/2017/01/united_states_capitol_building-1-300x199.jpg)
![Technology](https://taxfoundation.org/wp-content/uploads/2017/04/636048910501758527-1779617825_technology-e1529342654944-300x200.jpg)
![Full expensing vs corporate tax rate cut](https://taxfoundation.org/wp-content/uploads/2017/05/CostRecoveryvsCorpCut-31-300x217.png)
![Pass-through businesses, Revenue Neutral Corporate Tax Reform](https://taxfoundation.org/wp-content/uploads/2017/02/small-business-2-e1529342804446-300x200.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/01/Chicago-300x108.jpg)
![International Tax](https://taxfoundation.org/wp-content/uploads/2017/01/globe-300x200.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/01/Delaware-300x225.png)
![State Tax Changes, train tracks changing symbolizing the states changing their taxes](https://taxfoundation.org/wp-content/uploads/2017/06/changes-track-300x122.jpg)
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.
8 min read