Corporate Income Taxes

GAO Compares Apples to Oranges to Find Low Corporate Effective Tax Rate

Misleading Corporate Tax Talk

Reducing Tax Avoidance by Reducing Economic Activity: New Zealand’s Failed Experiment with Ending Deferral

New Zealand’s Experience with Territorial Taxation

Ways and Means Profit Shifting Hearing Further Clarifies Need for Comprehensive Tax Reform

North Carolina House Tax Plan Passes Second Reading

North Carolina Considers Impressive Tax Reform Options

Dividend Taxes Simplified

Contra Every Major Study, EPI Claims Corporate Tax Does Not Affect Growth

We Don’t Need Another Gimmick, Just Simplify the Corporate Tax Code

Wisconsin Plan Cuts Rates, Broadens Bases, Improves State Business Tax Climate

Another Study Confirms: U.S. Has One of the Highest Effective Corporate Tax Rates in the World

Update on North Carolina Tax Reform Efforts

Wisconsin Plan Cuts Rates, Broadens Bases, Improves State Business Tax Climate Ranking

NY Times Understates Corporate Tax Rate

Another Perspective on the Apple Hearing

Apple’s Appearance before the Senate Clarifies the Need for Comprehensive Tax Reform

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

Rhode Island Governor Proposes Positive Corporate Tax Reform

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.