Corporate Income Taxes Archives | Tax Foundation

Corporate Income Taxes

Academic studies show that higher corporate tax rates depress worker wages and lead to fewer jobs. An Organisation for Co-operation and Development (OECD) study has found that the corporate tax is the least efficient and most harmful way for governments to raise revenue.

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Blog

September 16, 2011July 24, 2023

Tax Breaks for Video Game Companies

4 min read

Blog

September 14, 2011July 24, 2023

“Tax Reform: The Key to a Growing Economy and Higher Living Standards for All Americans” (Testimony Before the U.S. House of Representatives Committee on the Budget)

20 min read

Research

September 13, 2011July 24, 2023

U.S. Corporations Suffer High Effective Tax Rates by International Standards

3 min read

Data

September 12, 2011October 30, 2024

Monday Map: State Corporate Income Tax Apportionment Formulas

2 min read

Blog

September 9, 2011July 24, 2023

Doubling Down on the Payroll Tax Holiday is a Bad Bet

2 min read

Research

September 7, 2011July 24, 2023

Beyond the Headlines: What Do Corporations Pay in Income Tax?

3 min read

Data

September 7, 2011July 24, 2023

Corporate Income Tax Revenue Not Correlated with Statutory Rates

2 min read

Blog

September 1, 2011July 24, 2023

Faulty Reasoning, Excellent Cartoons

1 min read

Blog

August 31, 2011July 24, 2023

Why a Permanent Repatriation Holiday, Rather Than a Temporary Fix, Is Prudent Policy

3 min read

Blog

August 30, 2011July 24, 2023

A Tale of Two Cities: Jobs Programs in DC versus Zug, Switzerland

2 min read

Blog

August 29, 2011July 24, 2023

Berkshire Hathaway and Warren Buffett Holding Out on the Federal Government?

1 min read

Research

August 17, 2011July 24, 2023

Texas Margin Tax Experiment Failing Due to Collection Shortfalls, Perceived Unfairness for Taxing Unprofitable and Small Businesses, and Confusing Rules

6 min read

Blog

August 15, 2011July 24, 2023

Warren Buffett’s Call for Higher Taxes on the Rich Doesn’t Fit the Facts

3 min read

Blog

August 9, 2011July 24, 2023

The Facts Contradict Obama’s Calls for Higher Taxes on the Rich and Corporations

2 min read

Research

July 29, 2011July 24, 2023

The Proper Role of Taxes in Deficit and Debt Reduction

4 min read

Blog

July 28, 2011July 24, 2023

Something to Agree On

1 min read

LIFO tax treatment of inventory LIFO repeal US supply chain resiliency Biden small business taxes Biden tax plan small business impact Investments in long-lived assets, such as structures, must be deducted over long cost recovery periods: up to 27.5 years (for residential buildings) or 39 years (for nonresidential buildings), cost recovery of buildings.

Research

July 27, 2011September 6, 2024

Three Differences Between Tax and Book Accounting that Legislators Need to Know

9 min read

Blog

July 20, 2011July 24, 2023

The Problem with Targeted Tax Incentives

2 min read

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Latest Data

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Corporate Income Taxes

All Related Articles

Academic Research Suggests That the American Jobs Act Will Produce Few Jobs

Tax Breaks for Video Game Companies

“Tax Reform: The Key to a Growing Economy and Higher Living Standards for All Americans” (Testimony Before the U.S. House of Representatives Committee on the Budget)

U.S. Corporations Suffer High Effective Tax Rates by International Standards

Monday Map: State Corporate Income Tax Apportionment Formulas

Doubling Down on the Payroll Tax Holiday is a Bad Bet

Beyond the Headlines: What Do Corporations Pay in Income Tax?

Corporate Income Tax Revenue Not Correlated with Statutory Rates

Faulty Reasoning, Excellent Cartoons

Why a Permanent Repatriation Holiday, Rather Than a Temporary Fix, Is Prudent Policy

A Tale of Two Cities: Jobs Programs in DC versus Zug, Switzerland

Berkshire Hathaway and Warren Buffett Holding Out on the Federal Government?

Texas Margin Tax Experiment Failing Due to Collection Shortfalls, Perceived Unfairness for Taxing Unprofitable and Small Businesses, and Confusing Rules

Warren Buffett’s Call for Higher Taxes on the Rich Doesn’t Fit the Facts

The Facts Contradict Obama’s Calls for Higher Taxes on the Rich and Corporations

The Proper Role of Taxes in Deficit and Debt Reduction

Something to Agree On

Three Differences Between Tax and Book Accounting that Legislators Need to Know

The Problem with Targeted Tax Incentives

Why Hasn’t the Payroll Tax Holiday Worked?