Corporate income taxes are in decline. Corporate tax revenues represent a smaller piece of the federal and state tax pie than at almost any time since World War II. While it is possible to diagnose some of the reasons for this decline on the federal level, very little public information is available to help policymakers evaluate the health of the corporate taxes collected by state governments. For this reason, some policymakers have called for better public disclosure of how much the biggest corporations are paying in state taxes. This policy brief evaluates arguments in favor of (and against) requiring detailed state corporate tax disclosure.
Publication Search Results
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brief May 1, 2004 State Corporate Tax Disclosure: Why It’s Needed
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report April 15, 2004 Does Personal Income Tax Progressivity Inhibit Economic Growth?
What is the relationship between income tax burdens and state economic growth? A December 2003 study by the Oklahoma Council of Public Affairs (OCPA), titled Income Tax Progressivity in Oklahoma:… -
report March 30, 2004 The Distributional Impact of SB 1374’s Personal Income Tax Changes
The Missouri personal income tax currently applies a graduated rate structure with tax rates ranging from 1.5 percent to 6 percent of taxable income. This rate structure is applied to… -
report March 10, 2004 ITEP Testimony on Maryland Tax Reform Options
My testimony today focuses on two revenue-raising tax bills introduced in the Maryland House of Delegates: HB 1061, the “Millionaire’s Tax Surcharge,” and HB 1306, the “Maryland Progressive Income Tax… -
report July 15, 2003 Tax Options for Arkansas: Funding Education After the Lake View Case
The purpose of this study is to analyze the implications of the Lake View case for the future of financing public education in Arkansas. The study has three broad goals:… -
report March 15, 2003 Options for Income Tax Simplification in Iowa
Simplicity is generally seen as a virtue in tax systems. The National Council of State Legislatures argues that a properly functioning tax system should “facilitate taxpayer compliance by avoiding a… -
report January 28, 2003 The Impact of Imposing a “Flat Tax” on Missouri Personal Income
The Missouri personal income tax currently applies a graduated rate structure with tax rates ranging from 1.5 percent to 6 percent of income. This rate structure is applied to a… -
report January 15, 2003 Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [2003 Edition]
State governments are facing a profound fiscal crisis. In the past year, states have grappled with mounting budgetary shortfalls, as tax revenues have slumped while spending pressures have continued to… -
report October 5, 2002 Distributional Impact of Alaska Tax Options (PowerPoint)
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report August 20, 2002 NEW HAMPSHIRE: Impact of Options for Reforming New Hampshire’s Tax System (PowerPoint)
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