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Tax Policy Center

Research & Commentary

Research report
Individual Taxes

The Top Total Income Tax Rate on Corporate Profits, 1913-2011

Corporate profits are taxed under both the corporate and individual income taxes. The total income tax rate on corporate profits therefore depends on the corporate rate and the individual rates on dividends and capital gains, as well as on the share of after-tax profits corporations pay as...

June 7, 2011
James R. Nunns
Research report
Business Taxes

Capital Income Taxation and Progressivity in a Global Economy

The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income.Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. This paper...

April 26, 2011
Rosanne AltshulerBenjamin H. HarrisEric Toder
Testimony
Business Taxes

Tax Policy and Small Business

Donald Marron's testimony before the U.S. House of Representatives Subcommittee on Select Revenue Measures, Committee on Ways and Means on tax policy and small business.

March 3, 2011
Donald Marron
Commentary
Business Taxes

Closing Loopholes Won't Be Simple

New York Times's Room for Debate: The United States has one of the world's highest corporate tax rates, but many large US corporations pay little US tax. The main problem is that it is hard for one country to tax entities that transcend national boundaries. A better approach would tax...

February 3, 2011
Eric Toder
Brief
Business Taxes

Closing Loopholes Won't Be Simple

New York Times' Room for Debate: The United States has one of the world's highest corporate tax rates, but many large U.S. corporations pay little U.S. tax. Eliminating special interest loopholes could pay for some, but not much reduction in the corporate rate. The main problem is that it...

February 3, 2011
Eric Toder
Research report
Business Taxes

Capital Income Taxation and Progressivity in a Global Economy

Corporate level income taxes encourage the outflow of capital and the shifting of reported profits to other jurisdictions. The outflow of capital shifts some of the burden of the tax from owners of capital to workers. In contrast, individual level taxes on corporate income lower the after-tax...

May 19, 2010
Rosanne AltshulerBenjamin H. HarrisEric Toder
Testimony
Business Taxes

Tax Issues Related to Small Business Job Creation

Eric Toder testified before the Senate Committee on Finance on how recently proposed incentives for small business may help economic recovery. These incentives are only a small component of broader policies to accelerate recovery from the deep recession we have experienced in the past two years...

February 24, 2010
Eric Toder
Research report
Business Taxes

Analysis of Selected New Markets Tax Credit Projects

The New Markets Tax Credit (NMTC) program targets debt and equity capital to businesses or organizations situated in low-income, economically distressed communities. This is a report on a diverse sample of five projects that utilized New Markets Tax Credits allocated early in the program's...

February 23, 2010
Martin D. AbravanelNancy M. PindusBrett Theodos
Research report
Business Taxes

Taxation of Credit Derivatives

One arguably good thing about the current financial crisis is that it has broadened public understanding of the global financial system. Few people had heard of credit default swaps two years ago, but these instruments have, since then, forced themselves on the attention the most casual reader...

December 9, 2009
Lawrence Lokken
Research report
Business Taxes

Corporate Tax Incidence and Its Implications for Progressivity

There are several justifications for the corporate tax, including the claim that the corporate tax enhances progressivity in the tax code. This claim is based on two assumptions. One, that corporate tax incidence is primarily borne by capital (as opposed to labor); and two, that capital is...

November 23, 2009
Benjamin H. Harris

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