Who Pays Corporate Taxes?

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With the increasing probability that the federal corporate income tax rate is going up, we are seeing the usual, politically based projections, as to who will pay the higher rates.  Some are saying that it will be investors and others are saying that it will be labor. It may well be everyone.  All taxes charged … Continued

Corporate Tax Competition

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Tax and other incentive programs, primarily state and local, aimed at attracting new corporate investment have been around for a long time.  The primary motivation for states is usually related to jobs and for the corporation, lower costs.  A recent, major, proposed transaction involves efforts to induce Foxconn (a key Apple supplier) to build a new … Continued