Tax Foundation Studies and Articles on Business Taxes
- U.S. Lags while Competitors Accelerate Corporate Income Tax Reform, by Scott A. Hodge and Andre Dammert, August 5, 2009
- The Corporate Income Tax and Workers’ Wages: New Evidence from the 50 States, by Robert Carroll, August 3, 2009
- Bank Secrecy, Tax Havens and International Tax Competition, by Robert Carroll, May 13, 2009
- What is Tax Deferral? New Tax Foundation Video Aims to Educate Public About Critical Issue Involving America's Global Economic Competitiveness, May 13, 2009
- Andrew Patterson of Oklahoma Wins $5,000 First Prize in Tax Foundation's CompeteUSA YouTube Contest
- 2009 State Business Tax Climate Index (Sixth Edition), October 6, 2008
- KPMG Study Finds U.S. Corporate Tax Rate Higher Than Every Global Region, September 17, 2008
- Comparing International Corporate Tax Rates: U.S. Corporate Tax Rate Increasingly Out of Line by Various Measures, August 28, 2008
- What Do Corporate Income Taxes Cost American Families?, (PDF) August, 2008
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.
- U.S. Corporate Taxes Now 50 Percent Higher than OECD Average, by Scott A. Hodge, August 13, 2008
- New Tax Foundation YouTube Video on Corporate Taxes, July 31, 2008
- Tax: Fundamentals in Advance of Reform (Testimony of Robert J. Carroll Before the Senate Committee on Finance), by Robert Carroll, April 15, 2008
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.
- The Economic Consequences of Being Left Behind: A U.S. Business Tax System that is Out of Line Internationally, by Robert Carroll, April 4, 2008
A discussion of the problems that will result from a U.S. business tax system that is increasingly out of sync globally.
- U.S. States Lead the World in High Corporate Taxes, by Scott A. Hodge, March 18, 2008
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.
- Congress Finally Considers Lower Corporate Tax Rate but Underestimates International Tax Competition, by Chris Atkins and Scott A. Hodge, October 25, 2007
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.
- Personalizing the Corporate Income Tax, by Gerald Prante and Scott A. Hodge, October 25, 2007
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.