Corporate Income Taxes

Corporate income taxes ensure that profitable corporations that benefit from public services contribute toward the maintenance of those services in the same manner as individual taxpayers.  More than forty states levy a corporate income tax, but legislatively enacted corporate tax breaks, as well as sophisticated tax avoidance schemes, have caused many of those state corporate taxes to fall short of their potential as fair and sustainable sources of revenue.  The following resources provide both general and state-specific information about the mechanics and merits of corporate income taxes, as well as the variety of corporate income tax breaks and tax avoidance tactics that states should seek to limit or eliminate.

 

Policy Briefs

 

Featured Reports

 

90 Reasons We Need State Corporate Tax Reform - 03/2014
The Sorry State of Corporate Taxes - 2/2014

 

Other Reports

 

Testimony