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Pepperdine University School of Law

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Tuesday, November 29, 2005

CBO Releases Corporate Income Tax Rates: International Comparisons

Cbo_4_1The Congressional Budget Office yesterday released Corporate Income Tax Rates: International Comparisons (60 pages).  From the Preface:

Corporate income taxes can distort the allocation of productive resources both within the United States and across countries. This Congressional Budget Office (CBO) paper—prepared at the request of the Chairman of the House Committee on Ways and Means—examines the ways in which the corporate tax can distort economic behavior and shift resources among alternative uses in ways that reduce overall well-being in the United States. The analysis compares statutory and marginal corporate income tax rates between 1982 and 2003 across a broad range of countries.

http://taxprof.typepad.com/taxprof_blog/2005/11/cbo_releases_co.html

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