Corporate Income Tax

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  • Tax Reform Tax Reform

    Taxes should raise the revenue to fund necessary government operations in ways that cause the least possible economic damage. Accordingly, Congress and President Obama should reform the existing tax code and drop their current plans to increase taxes on high-income earners, small businesses, investors, and other job creators. Read More.

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  • Special Report posted May 10, 2011 by Stuart Butler, Ph.D., Alison Acosta Fraser, William Beach Saving the American Dream: The Heritage Plan to Fix the Debt, Cut Spending, and Restore Prosperity

    Saving the American Dream is The Heritage Foundation’s plan to fix the debt, cut spending and, above all, restore prosperity. It balances the nation’s budget within a decade—and keeps it balanced. It reduces the debt and cuts government…

  • Backgrounder posted December 13, 2011 by J.D. Foster, Ph.D. The New Flat Tax—Easy as One, Two, Three

    Abstract: The current tax system discourages saving. It discourages investment. It discourages entrepreneurship. It causes decision makers to misallocate the nation’s resources, limiting productivity gains, wage gains, and the nation’s overall level of international competitiveness. And, it is far, far too complicated. The New Flat Tax is the remedy.…

  • Report on August 17, 2010 Solutions for America: Tax Reform

    THE ISSUE: Taxes should raise the revenue to fund necessary government operations in ways that cause the least possible economic damage. Accordingly, Congress and President Obama should reform the existing tax code and drop their current plans to increase taxes…

  • WebMemo posted November 3, 2011 by Nicolas Loris Real Energy Tax Reform Eliminates Subsidies

    Targeted tax credits have become a popular and prevalent method for the government to award preferential treatment to certain energy industries. Over the past decade, the number of tax preferences for the production and consumption of government-picked energy technologies has expanded considerably.[1] This favored tax treatment acts as…

  • WebMemo posted February 11, 2011 by Curtis Dubay Corporate Tax Reform Should Focus on Rate Reduction

    President Barack Obama called on Congress to reform the corporate tax system in his State of the Union address. There is much to fault with the current corporate tax code, but the high tax rate is the biggest threat facing the economy right now. Congress should focus on lowering the…

  • Legal Memorandum posted November 15, 2010 by Hans von Spakovsky Punitive Damages and the Tax Code: Punishing Business and the Economy

    Abstract: The Obama Administration and its allies in Congress want to eliminate the deductibility of punitive damages as a business expense. Such a move would increase the damages paid by businesses in lawsuits¾a brilliant scheme sure to boost the stagnant economy. In fact, increased…

  • Backgrounder posted April 30, 2009 by Douglas Holtz-Eakin, Gordon Gray Global Competitiveness and the Corporation Income Tax

    Taxes serve no necessity other than to finance government activities. Regrettably, policymakers often make the mistake of viewing taxes as only funds available for allocation among competing programs. In doing so, they ignore the dramatic effects of incentives created by taxes and the important influences of…

  • Backgrounder posted October 21, 2010 by J.D. Foster, Ph.D. Eliminating Tax Expenditures: Beware the Third Wave of Tax Hikes

    Abstract: The “Obama tax hike”—the expiration at the end of 2010 of tax relief enacted nearly a decade ago—is a major issue facing American taxpayers. Often overlooked is yet another tax hike fermenting in Washington—the elimination of tax expenditures to shrink budget deficits. This…

  • WebMemo posted April 1, 2011 by Rea Hederman, Jr. Heritage Employment Report: March Jobs Spring Forward

    The labor market recovery continued in March as the Bureau of Labor Statistics reported that the unemployment rate fell to 8.8 percent and nonfarm payroll employment increased by 216,000. With the unemployment rate falling for four straight months, the unemployment rate for March was the lowest since April of 2009.…

  • Center for Data Analysis Report posted May 19, 2010 by Karen Campbell, Ph.D., Guinevere Nell The Demographic and Dynamic Effects of the Wyden-Gregg Tax Reform Proposal

    Abstract: The Bipartisan Tax Fairness and Simplification Act of 2010 would simplify the convoluted tax code and lower tax brackets for most Americans. Sponsored in the Senate by Democrat Ron Wyden of Oregon and Republican Judd Gregg of New Hampshire, this tax reform proposal would free productive resources to be…

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  • WebMemo posted January 18, 2012 by Curtis Dubay Obama’s “Insourcing” Agenda: Punishing Job Creators for Competing Overseas

    Last week, President Obama said he would soon propose a set of policies that would eliminate tax breaks for businesses that move jobs overseas and reward businesses that bring jobs to the U.S. as part of his new “insourcing” agenda. If the President proposes more of…

  • Backgrounder posted December 13, 2011 by J.D. Foster, Ph.D. The New Flat Tax—Easy as One, Two, Three

    Abstract: The current tax system discourages saving. It discourages investment. It discourages entrepreneurship. It causes decision makers to misallocate the nation’s resources, limiting productivity gains, wage gains, and the nation’s overall level of international competitiveness. And, it is far, far too complicated. The New Flat Tax is the remedy.…

  • WebMemo posted November 3, 2011 by Nicolas Loris Real Energy Tax Reform Eliminates Subsidies

    Targeted tax credits have become a popular and prevalent method for the government to award preferential treatment to certain energy industries. Over the past decade, the number of tax preferences for the production and consumption of government-picked energy technologies has expanded considerably.[1] This favored tax treatment acts as…

  • Backgrounder posted October 4, 2011 by J.D. Foster, Ph.D., Curtis Dubay Would Another Repatriation Tax Holiday Create Jobs?

    Abstract: U.S. companies that own foreign subsidiaries pay taxes abroad—and they often pay taxes again when the companies bring the earnings home—known as repatriation. This double taxation naturally hurts competitiveness at home and abroad, and encourages U.S. companies to leave these earnings abroad. A…

  • Special Report posted May 10, 2011 by Stuart Butler, Ph.D., Alison Acosta Fraser, William Beach Saving the American Dream: The Heritage Plan to Fix the Debt, Cut Spending, and Restore Prosperity

    Saving the American Dream is The Heritage Foundation’s plan to fix the debt, cut spending and, above all, restore prosperity. It balances the nation’s budget within a decade—and keeps it balanced. It reduces the debt and cuts government…

  • WebMemo posted April 1, 2011 by Rea Hederman, Jr. Heritage Employment Report: March Jobs Spring Forward

    The labor market recovery continued in March as the Bureau of Labor Statistics reported that the unemployment rate fell to 8.8 percent and nonfarm payroll employment increased by 216,000. With the unemployment rate falling for four straight months, the unemployment rate for March was the lowest since April of 2009.…

  • WebMemo posted February 11, 2011 by Curtis Dubay Corporate Tax Reform Should Focus on Rate Reduction

    President Barack Obama called on Congress to reform the corporate tax system in his State of the Union address. There is much to fault with the current corporate tax code, but the high tax rate is the biggest threat facing the economy right now. Congress should focus on lowering the…

  • WebMemo posted December 2, 2010 by Karen Campbell, Ph.D., John Ligon The Economic Impact of a 25 Percent Corporate Income Tax Rate

    One way to spur private sector investment in the U.S. and get it into the hands of entrepreneurs would be to reduce the federal statutory corporate income tax rate, which is currently 35 percent. The Heritage Foundation’s Center for Data Analysis (CDA) conducted a dynamic simulation of…

  • Legal Memorandum posted November 15, 2010 by Hans von Spakovsky Punitive Damages and the Tax Code: Punishing Business and the Economy

    Abstract: The Obama Administration and its allies in Congress want to eliminate the deductibility of punitive damages as a business expense. Such a move would increase the damages paid by businesses in lawsuits¾a brilliant scheme sure to boost the stagnant economy. In fact, increased…

  • Backgrounder posted October 21, 2010 by J.D. Foster, Ph.D. Eliminating Tax Expenditures: Beware the Third Wave of Tax Hikes

    Abstract: The “Obama tax hike”—the expiration at the end of 2010 of tax relief enacted nearly a decade ago—is a major issue facing American taxpayers. Often overlooked is yet another tax hike fermenting in Washington—the elimination of tax expenditures to shrink budget deficits. This…

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  • Blog Post on 11/30/2010 8:00:10 AM The Futility of Tax Hikes in Pictures

    In light of the impending Obama Tax Hikes, Mercatus Center senior research fellow Veronique de Rugy created the chart...…

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