The Disappearing State Corporate Income Tax (original) (raw)
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The State Corporate Income Tax: Recent Trends for a Troubled Tax
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2006
DATA SOURCES: Individual years of Unemployment rate electronically provided from the BLS for 1991-1976 (some of the larger states go back to 1970)(contact person at BLS: Yvonne Terwilliger). Missing data back to 1970 was filled in with unemployment rate data from Professor Alicia Munnell (Boston College). No data could be found prior to 1970. The UNEMPLOYMENT variable used in replication is the average value for 1970-1991 (not 1960-1991).
Understanding Uniformity and Diversity in State Corporate Income Taxes
National Tax Journal, 2008
This article describes generic forces creating uniformity and diversity in state corporate income taxes, examines several episodes in the evolution of these taxes to determine how uniformity-or the lack thereof-came about, and discusses whether the Uniform Division of Income for Tax Purposes Act is likely to be revised to make it more sensible and more comprehensive. The episodes examined involve the defi nition of income, the choice of methods of dividing income among the states, jurisdiction to tax, apportionment formulas, and combination of the activities of related entities. The article does not discuss harmonization of tax rates.