On Sunday, April 1st  2012 the United States will become the developed country with the highest statutory corporate tax rate.  Japan, the previous ‘champion,’ is set to lower their rates leaving America in the top spot.

As tax day approaches, the following American Enterprise Institute (AEI) scholars are available on a variety of tax topics. Below please find contact information and recent pieces of research.

April 1 may be a day for jokes, but on Sunday Japan ceded to the United States a distinction that is no laughing matter: the highest combined statutory corporate tax rate (state, local, and federal) in the developed world.

President Obama’s budget speech on Monday expanded on the theme of economic “fairness,” like his State of the Union speech in January. He lectured Americans that if critical steps are not taken, the rise of the middle class will be threatened and disparities between the rich and the rest will...

Wages are significantly responsive to corporate taxation. Under these conditions labor will bear the burden of capital taxes.

The following is a summary highlighting testimony by AEI Director of Economic Policy Studies Kevin Hassett to the Joint Economic Committee at a hearing entitled "How the Taxation of Capital Affects Growth and Employment."

According to the most recent statistics available from the Organisation of Economic Co-operation and Development (OECD), the U.S. combined corporate income-tax rate was second highest among the thirty OECD countries (39.3 percent in 2005). However, as a percentage of gross domestic product (GDP), the revenue yield of the corporate income-tax...

There is bipartisan agreement that the current corporate income tax regime needs to be changed, but substantial debate exists over what the optimal corporate tax policy would look like. Last October, House Ways and Means chairman Charles Rangel (D-N.Y.) proposed a 4.5 percentage point decrease in the corporate income tax...