This article from the Tax Foundation's newsletter, Tax Watch, explains that every American worker pays corporate taxes regardless of whether he or she owns a business. In fact, in 2007 the average household shouldered a corporate tax burden of $3,190.
Tax Foundation Vice President for Economic Policy Robert Carroll testified before Congress on basic principles of tax reform, including the importance of the U.S. staying competitive in the global marketplace by reforming its business tax system.
A discussion of the problems that will result from a U.S. business tax system that is increasingly out of sync globally.
This paper explains that nearly half of U.S. states have higher business tax rates than other developed nations because of both a high U.S. federal corporate income tax rate and high state-level corporate income taxes. When the state-level rates are added to the federal rate, 24 U.S. states surpass Japan to become the world leaders in high business taxes that discourage investment.
This paper discusses Rep. Chairman Rangel's proposal to cut the U.S. corporate tax rate from 35% to 30.5% and the effects this plan would have on the U.S.'s ranking among OECD countries with regard to corporate tax rates.
How much do you pay in business taxes? This study includes a discussion of how much corporate income tax is paid by Americans in different income groups, metropolitan areas, and congressional districts.