Corporate Income Taxes
Policy Briefs
- Corporate Income Tax Apportionment and the "Single Sales Factor" - 08/2012 (Updated)
- Combined Reporting of State Corporate Income Taxes: A Primer - 08/2011
- "Nowhere Income" and the Throwback Rule: A Primer - 08/2011
- The "QPAI" Corporate Tax Break: How it Works and How States Can Respond - 08/2011
- How State Corporate Income Taxes Work - 07/2011
- Corporate Income Tax Disclosure: Why It Matters - 05/2004
Featured Reports
- Corporate Tax Dodging In the Fifty States, 2008-2010 - 12/2011
- Corporate Taxpayers & Corporate Tax Dodgers - 11/2011
Other Reports
- IDAHO: IDACorp-- Biggest Winner Under Property Tax Plan-- Pays Nothing in State Income Taxes - 02/2013
- ILLINOIS: Illinois Must Ignore CME's Tax Tantrum: Statement from Institute on Taxation and Economic Policy - 06/2011
- MULTIPLE STATES: Why Large Corporations Can Do Business in Your State Tax-Free - The "Substantial Nexus" Test - 12/2006
Testimony
- RHODE ISLAND: ITEP's Testimony on Combined Reporting Legislation - 05/2011
- MARYLAND: Testimony before the Maryland Business Tax Commission: Combined Reporting - 11/2010
- MARYLAND: Testimony before the Maryland Business Tax Commission - 07/2009
- NEW YORK: ITEP Testimony on Corporate Tax Reform before the New York State Senate Select Committee on Budget and Tax Reform - 05/2009