Gross Receipts and Margin Taxes

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

Results of 2019 State and Local Tax Ballot Initiatives

Election Day 2019 will feature notable tax-related ballot measures in California, Colorado, New Mexico, Pennsylvania, Texas, and Washington. Once the polls close tonight, beginning with Pennsylvania and Texas at 8 PM EST, we will begin tracking the results as they come in.

Will West Virginia Reduce the Tax Burden on Manufacturing?

State and Local Tax Ballot Measures to Watch on Election Day 2019

California Cities Want to Cash in on Marijuana

Washington Voters to Weigh in on 12 Tax Questions This November

Texas Tackles Property Tax Concerns, Can Square Up to Margin Tax

Proposed Referendum is an Opportunity for Oregonians to Reassess the State’s Gross Receipts Tax

State Corporate Income Taxes Increase Tax Burden on Corporate Profits

The Tax Cuts and Jobs Act (TCJA) reduced the U.S. federal corporate income tax rate from 35 percent to 21 percent. However, most U.S. states also tax corporate income. These state-level taxes mean the average statutory corporate income tax rate in the U.S., which combines the average of state corporate income tax rates with the federal corporate income tax rate, is 25.8 percent in 2019.

Oregon Another Step Closer to a Gross Receipts Tax Funding Public Education

Testimony: Oregon Should Reevaluate the Proposed Gross Receipts Tax to Raise Revenue for Public Education

Oregon’s Proposed Corporate Activity Tax Would Harm Low-Income Oregonians the Most

Why State-for-Local Tax Swaps Are So Hard to Do

Oregon Introduces Gross Receipts Tax Legislation to Beat the Clock

Oregon Shouldn’t Adopt a Margin Tax in Its Search for Revenue

Oregon’s Proposed Gross Receipts Tax Is More Damaging Than Proposed Value-Added Tax

There are Better Ways to Raise Revenue in Oregon Than a Gross Receipts Tax

A Gross Receipts Tax Would Not Right-Size the Tax Base in Oregon

Learning from Europe and America’s Shared Gross Receipts Tax Experience

Resisting the Allure of Gross Receipts Taxes: An Assessment of Their Costs and Consequences