State Business Tax Climate Index

Taxes at Every Level

Each level of government provides its own services and therefore levies its own taxes to generate revenue for these services.

2026 State Tax Competitiveness Index

The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.

Tax Reciprocity Agreement

Net Operating Loss Carryback

New Jersey May Adopt Highest Corporate Tax in the Country

New Jersey Still Considering Hefty Corporate Tax Increase, a Move in the Wrong Direction

State Tax Changes That Took Effect on January 1, 2018

North Carolina Continues its Successful Tax Reforms

How Much Does Your State Collect in Corporate Income Taxes Per Capita?

Testimony: Mississippi Tax Policy: Options for Reform (10/3)

2017 State Business Tax Climate Index Released Today!

2017 State Business Tax Climate Index

A Twenty-First Century Tax Code for Nebraska

State Tax Changes Taking Effect July 1, 2016

Oregon Measure 97: The Threat to Oregon’s Tax Climate

Illinois Considers an 11.25 Percent Tax on Small Businesses

A Very Short Primer on Tax Nexus, Apportionment, and Throwback Rule

Kansas’ Pass-through Carve-out: A National Perspective

Facts & Figures 2016: How Does Your State Compare?

State Corporate Income Tax Rates and Brackets, 2016