This nation employs several methods for taxing capital income, both at the individual and the corporate level.  There is a massive economic literature that documents strong theoretical and empirical support for the United States to reduce its capital taxes

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.

The "Buffett Rule's" stated goal of making millionaires pay the same tax rates as the middle class is appealing. Unfortunately, the proposal is based on inaccurate claims about the tax system and its enactment would penalize the investment that fuels long-run economic growth.

Here’s the problem: The president never defines what he means by “fair.” And this is for a simple reason: his definition is simply not recognizable to most Americans.

Competing currents will continue to push the state corporate income tax in opposite directions.Ultimately, the only certainty is that this tax will remain an active and hotly debated part of the state revenue landscape well into the future.

 Everybody knows that an important part of the unsolved problem of our uncompetitive tax system for businesses is the double taxation of corporate dividends.

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.

Many countries have restructured their corporate income taxes in recent years, mainly through reductions in tax rates. These international changes have put pressure on the United States to reform its corporate tax, little changed since 1986. Should the United States follow these overseas trends? At this seminar, eminent economists and...