Research Areas
International Taxes
International tax laws administered by U.S. and foreign governments can dramatically affect business decision making, job creation and retention, plant location, competitiveness, and the long-term health of the U.S. economy. The basic tenets of sound tax policy are that income should be taxed once and only once—as close to the source as possible—and that a tax system should be neutral to business decision making. For a brief overview of the economics of international tax, click here.
Additional questions about international tax? Contact us at (202) 464-6200.
Articles from the Tax Foundation
- Rethinking U.S. Taxation of Overseas Operations: Subpart F, Territoriality, and the Exception for Active Royalties, by Joseph Henchman, November 22, 2011
- Beyond the Headlines: What Do Corporations Pay in Income Tax?, by William McBride, September 7, 2011
- Ten Benefits of Cutting the U.S. Corporate Tax Rate, by Scott A. Hodge, May 11, 2011
- Ten Reasons the U.S. Should Move to a Territorial System of Taxing Foreign Earnings, by Scott A. Hodge, May 11, 2011
- U.S. Multinationals Paid $100 Billion in Foreign Income Taxes According to Most Recent IRS Data , by Scott A. Hodge, April 26, 2011
- Testimony of Scott Hodge before the U.S. Senate Budget Committee, Hearing on Distribution and Efficiency of Spending in the Tax Code, by Scott A. Hodge, March 9, 2011
- Aparna Mathur of AEI on U.S. Corporate Tax Rates, February 17, 2011
- Graph: U.S. Business Tax Rates Fall Behind By Standing Still (Corporate Tax Rates in U.S. vs. OECD Average, 1981-2010), January 25, 2011
- Illinois Corporate Tax Hike Inches U.S. Closer to #1 Ranking Globally, by Scott A. Hodge, January 14, 2011
- National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2011, January 14, 2011
- Obama Should Cut The Corporate Tax Rate, by Scott A. Hodge, November 22, 2010
- IEA Study Ranks Nations’ Subsidies to Fossil Fuel Consumption, by Scott A. Hodge, November 22, 2010
- The Economic Effects of the Lower Tax Rate on Dividends, by Robert Carroll, June 7, 2010
- New KPMG International Location Study: U.S. Is Falling Behind; Taxes Are a Major Fault, by Scott A. Hodge, April 14, 2010
- Dr. Bob Carroll of the Tax Foundation: Deferral & International Tax Competitiveness, February 24, 2010
- The Importance of Tax Deferral and A Lower Corporate Tax Rate, by Robert Carroll, February 19, 2010
- Bush Tax Cuts, AMT Lead Tax Foundation List of Decade's Top Tax Stories, December 31, 2009
- Christopher Bergin of Tax Analysts: Top Tax Issues of 2009, December 30, 2009
- National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2009, December 2, 2009
- Graph: U.S. Business Tax Rates Fall Behind By Standing Still (Corporate Tax Rates in U.S. vs. OECD Average, 1981-2009), August 5, 2009
- U.S. Lags while Competitors Accelerate Corporate Income Tax Reform, by Andre Dammert and Scott A. Hodge, August 5, 2009
- OECD Nations Continue Cutting Corporate Tax Rates While U.S. Stands Still (Federal Plus Provincial/State Corporate Tax Rates for OECD Countries, 2008-2009), August 3, 2009
- What is Tax Deferral?, 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
- Bank Secrecy, Tax Havens and International Tax Competition, by Robert Carroll, May 13, 2009
- Obama Corporate Tax Proposal Would Penalize U.S. Businesses Who Want to Compete in Global Marketplace, May 5, 2009
- Alex Brill of the American Enterprise Institute: Corporate Tax Rates - Receipts and Distortions, January 28, 2009
- Chris Edwards of the Cato Institute on Corporate Taxes and Global Tax Competition, October 29, 2008
- Glenn Hubbard on Corporate Tax Reform and America's Competitiveness, October 13, 2008
- KPMG Study Finds U.S. Corporate Tax Rate Higher Than Every Global Region, by Scott A. Hodge, September 17, 2008
- Comparing International Corporate Tax Rates: U.S. Corporate Tax Rate Increasingly Out of Line by Various Measures, by Robert Carroll, August 28, 2008
- National-Level Statutory Corporate Tax Rates, 2008, August 18, 2008
- U.S. Corporate Taxes Now 50 Percent Higher than OECD Average, by Scott A. Hodge, August 13, 2008
- Tax: Fundamentals in Advance of Reform (Testimony of Robert J. Carroll Before the Senate Committee on Finance), by Robert Carroll, April 15, 2008
- 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
- Jim Tisch and Ed McClellan on Corporate Capital Gains, March 31, 2008
- U.S. States Lead the World in High Corporate Taxes, by Scott A. Hodge, March 18, 2008
- Congress Finally Considers Lower Corporate Tax Rate but Underestimates International Tax Competition, by Chris Atkins and Scott A. Hodge, October 25, 2007
- Alex Brill on International Corporate Tax Rates, October 2, 2007
- U.S. Still Lagging Behind OECD Corporate Tax Trends, by Chris Atkins and Scott A. Hodge, July 24, 2007
- In OECD Comparison of Wage Taxes, U.S. Ranking Would Slip Badly if 2001 Tax Cuts Expired, by Chris Atkins, July 9, 2007
- Capitol Hill Briefing: Global Trends in Tax Reform, June 5, 2006
- U.S. Lagging Behind OECD Corporate Tax Trends, by Chris Atkins and Scott A. Hodge, May 5, 2006
- We're Number One!, by Chris Atkins and Scott A. Hodge, January 3, 2006
- The U.S. Corporate Income Tax System: Once a World Leader, Now A Millstone Around the Neck of American Business, by Chris Atkins and Scott A. Hodge, November 15, 2005
- 2005 European International Tax Delegation, June 4, 2005
- FSC/ETI Transition Relief in the New JOBS Act: Does the U.S. Have to Quit Cold Turkey?, by Chris Atkins, March 28, 2005
- Fundamental Tax Reform: The Experience of OECD Countries, by Jeffrey Owens, February 16, 2005
- 67th National Conference and Annual Dinner, November 18, 2004
- 67th National Conference and Annual Dinner, November 18, 2004
- The Economics of H.R.5095, by Scott A. Hodge, September 24, 2002
- Corporate Inversions: An Introduction to the Issue and FAQ, by John S. Barry, May 30, 2002
- Competitiveness and U.S. Tax Policy, by TF Staff, February 3, 2002
- Do Multinational Corporations Export Jobs?, by TF Staff, February 3, 2002
- WTO and U.S. Tax Policy, by TF Staff, February 3, 2002
- Overview of the Foreign Sales Corporation/Extraterritorial Income (FSC/ETI) Exclusion, by TF Staff, January 2, 2002
- The Economics of International Taxation, by TF Staff, January 2, 2002
- It's Not the Luck of the Irish -- It's Their Low Corporate Taxes, by Scott A. Hodge, May 15, 2001
- Going Bananas Over the FSC, by J. D. Foster, Ph.D., June 15, 2000
- International Aspects of Tax Reform, by J. D. Foster, Ph.D., April 1, 2000
- The FSC Conundrum, by J. D. Foster, Ph.D., March 20, 2000
- Humility As Trade Policy, by J. D. Foster, Ph.D., January 10, 2000
- Hiding Protectionism in the Tax Code, by J. D. Foster, Ph.D., February 2, 1999
- Promoting Trade, Shackling Our Traders, by J. D. Foster, Ph.D., November 1, 1997
- Global Organizations and Taxes: An Analysis of the Dividend, Interest, Royalty, and Management Fee Payments Between U.S. Multinationals' Foreign Affiliates, by Douglas A. Shackelford and Julie Collins, June 1, 1997
- The President's Paradoxical Reforms for U.S. Companies' Foreign Oil and Gas Income, by J. D. Foster, Ph.D., June 1, 1997
- European Community Tax Harmonization and the Implications for U.S. Tax Policy, by Tracy Kaye, February 1, 1995
- United States International Tax Policy: Tax Neutrality or Investment Protectionism?, by J. D. Foster, Ph.D., November 10, 1994
- Taxation and the Competitiveness of U.S. Firms in World Markets, by Joosung Jun, June 1, 1994
- Tax Aspects of Improving the Investment Climate in Russia, by Charles C. McLure, Jr. and James Q. Riordan, August 1, 1992
- The Competitive Burden: Tax Treatment of Multinationals, October 1, 1991
- Proceedings of a Seminar on Rebuilding the U.S. Industrial Base: The Role of Tax Policy in Economic Growth, May 1, 1991
- Competitive Tax Disadvantages Faced by U.S. Multinationals, by B. Anthony Billings, January 1, 1990
- Taxing Foreign Source Income: A Businessman's View, by B. Kenneth Sanden, December 1, 1977
- Taxing Foreign Source Income: The Economic and Equity Issues, by Norman B. Ture, May 1, 1976
- Issues In Federal Tax Revision: Tax Developments in 1973, November 15, 1973
- Tax Harmonization in Europe and U.S. Business, by TF Staff, August 1, 1968
- Links to Other Tax Policy Resources, December 31, 1969
- Glossary of International Tax Terms, by TF Staff, December 31, 1969