Corporate Income Taxes
The federal corporate income tax was first instituted in 1909 when income above $5,000 was subjected to a one percent tax rate. Since then it has changed approximately 35 times, with the current top rate at 35 percent. Additionally, many states levy corporate income taxes of their own. Economists have long understood that corporate income taxes are double taxes, since the same income is taxed once as profit, and once as individual income when distributed as dividends to shareholders. Contrary to popular misconception, the ultimate burden of corporate income taxes doesn't fall on corporations, but is instead borne by workers, shareholders and consumers.
Additional questions about corporate taxes? Contact us at (202) 464-6200.
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- Shell Scraps Oil Investments Following British Tax Hike, by Andrew Chamberlain, December 19, 2005
- Windfall Profit Taxes Spread, by Curtis S. Dubay, December 5, 2005
- U.S. Corporate Tax Competitiveness: A Senator Speaks Out, by Chris Atkins, December 2, 2005
- Conference Video Now Online, by Andrew Chamberlain, December 1, 2005
- Global Tax Competition in Action, by Andrew Chamberlain, November 28, 2005
- U.S. Boasts Highest Corporate Tax Rate in the OECD, by Andrew Chamberlain, November 21, 2005
- Senate Republicans Back "Special Tax" on Oil Companies, by Gerald Prante, November 16, 2005
- President's Tax Reform Panel Hints at Likely Proposals, by Gerald Prante, October 19, 2005
- How Not to Help the Hurricane Regions -- Tax Oil, by Gerald Prante, September 26, 2005
- Own an S-Corp? Get Ready for an Audit, by TF Staff, July 25, 2005
- S-Corporations and the 1986 Tax Reform Act, by Scott A. Hodge, July 22, 2005
- Ireland's Low Corporate Tax Rate Leads to Prosperity, by Alicia Hansen, July 6, 2005
- Corporate Subsidies and Economic Development, by Curtis S. Dubay, June 30, 2005
- Will Congressional Business Actitvity Tax Nexus Reform Spur Tax Sheltering?, by Chris Atkins, June 16, 2005
- Important Tax Cases: Container Corp. v. Franchise Tax Board and the Constitutionality of Combined Reporting, by Chris Atkins, June 14, 2005
- Do Corporate Taxes Impede Economic Growth?, by Andrew Chamberlain, June 8, 2005
- The JEC and Corporate Taxation, by Curtis S. Dubay, May 24, 2005
- Montana Court Upholds Corporate Tax Privacy, by Chris Atkins, May 6, 2005
