Tax Data, Charts, and Maps
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.
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Tax Data from The Tax Foundation
- Major Components of the State Business Tax Climate Index, FY 2012, January 25, 2012
- State Business Tax Climate Index-- Corporate Tax Index, 2011-2012, January 25, 2012
- State Business Tax Climate Index Rankings, 2011-2012, January 25, 2012
- State Corporate Income Tax Rates, 2000-2011, March 1, 2011
- State Corporate Income Tax Collections Per Capita, Fiscal Year 2009, February 25, 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
- National and State Corporate Income Tax Rates, U.S. States and OECD Countries, 2011, January 14, 2011
- State and Local Corporate Income Tax Collections Per Capita, Fiscal Year 2007, March 29, 2010
- 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
- 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
- National-Level Statutory Corporate Tax Rates, 2008, August 18, 2008
- Federal Corporate Income Tax Rates, Income Years 1909-2008, August 17, 2008
- Corporate Tax Burden by Metropolitan Statistical Area (MSA), 2005 , October 24, 2007
- Corporate Income Taxes Paid by Congressional District, October 24, 2007
- Fraction of Each Quintile's Total Tax Burden Accounted for by Each Type of Tax, Calendar Year 2004 , April 1, 2007
- Average Dollar Tax Burdens by Type of Federal Tax, Per Household, Calendar Year 2004 , April 1, 2007
- Dates of Adoption of Major State Taxes, January 1, 2005
Charts
- How the Pelosi and Baucus Health Care Reform Bills Are Financed, October 30, 2009