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...

This conference will examine various policy aspects relating to the taxation of multinational corporations.

The Obama administration and the 112th Congress should lower effective corporate tax rates so the United States can compete in the global economy.

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...

Traditional arguments for corporate taxation have ignored the role of imperfectly competitive markets, risk, and innovation.

Businesses don't pay taxes. People pay taxes. And the evidence suggests the corporate tax hits wage earners hard.

Studies of multinational companies suggest that outsourcing not only raises the value of brands but boosts the wealth of shareholders and promotes high-wage administrative jobs at home.

The revenue loss from reducing the corporate tax rate would be smaller than one might expect--and a gas tax increase might make up any shortfall.