• Five Things You Should Know on Tax Day: Findings from Recent CTJ Reports

    Five things you should know about America's tax system and how it can be reformed.


  • Who Pays Taxes in America in 2014?

    All Americans pay taxes. Contrary to popular belief, when all taxes are considered, the rich do not pay a dispropor­tionately high share of taxes.


  • The U.S. Is One of the Least Taxed of the Developed Countries

    The U.S. was the third least taxed country in the Organization for Economic Cooperation and Development (OECD) in 2011, the most recent year for which OECD has complete data.


  • The Camp Tax Plan Is a Regressive $1.7 Trillion Tax Cut

    How can House Ways and Means Committee Chair Dave Camp, R-Mich., claim that his tax overhaul proposal is both revenue and distributionally neutral? The answer is both interesting and malign.


  • Another Ryan Budget Gives Millionaires Average Tax Cut of At Least $200,000

    As in previous years, House Budget Committee Chairman Paul Ryan has released a budget proposal that includes some specific, enormous tax cuts with a vague promise that the amount of revenue collected by the federal government would somehow be unchanged. There is no way the plan could be implemented without providing millionaires with tax cuts averaging at least $200,000.


  • 90 Reasons We Need State Corporate Tax Reform

    As states struggle with tough budget decisions about funding essential public services, profitable Fortunate 500 companies are paying little or nothing in state income taxes thanks to copious loopholes, lavish giveaways and crafty accounting, a new study by Citizens for Tax Justice and the Institute for Taxation and Economic Policy reveals.


  • The President's Fiscal Year 2015 Budget: Tax Provisions to Benefit Individuals and Raise Revenue

    The President's tax cut proposals are relatively well-targeted to support work and education, and his revenue-raising proposals would finance public investments in a generally progressive way.


  • The President's Fiscal Year 2015 Budget: Business Tax Reform Provisions

    The provisions described in this report are proposed by the President as a part of a plan to overhaul, in a "revenue-neutral" way, how the tax code treats businesses.


  • Testimony: Why Maryland Should Not Cut Its Estate Tax

    Citizens for Tax Justice opposes SB 602 because it would have a detrimental effect on both the fairness and adequacy of Maryland's state tax system. If enacted, SB 602 would gradually cut Maryland's estate tax collections by tying the state's estate tax exclusion to federal law. This testimony emphasizes how coupling the Maryland estate tax exclusion to federal rules would reduce much needed state revenue, make the state's already-unfair tax system even more so and would only benefit a very small fraction of the best-off Marylanders.


  • Report Finding Massive Corporate Tax Avoidance Released Same Day as Congressional Plan to Slash Corporate Tax Rate

    The premise that our corporate tax is too burdensome on companies is wrong, and my colleagues and I prove it in a report that we have released today. This new report from Citizens for Tax Justice (CTJ) and the Institute on Taxation and Economic Policy (ITEP) finds that most profitable U.S multinational corporations actually pay higher effective tax rates in the foreign countries where they do business than they pay here in the U.S.


  • The Sorry State of Corporate Taxes

    Many of America's Most Profitable Corporations Pay Little or No Federal Income Taxes; Multinationals Pay Higher Rates Abroad Than in the U.S


  • IBM Paid 5.8 Percent Federal Income Tax Rate Over 5 Years

    International Business Machines (IBM) has paid U.S. corporate income taxes equal to just 5.8 percent of its $45.3 billion in U.S. profits over a five year period from 2008 through 2012. This finding is consistent with recent revelations by reporters Alex Barinka and Jesse Drucker of Bloomberg News that suggest IBM engages in gimmicks to make its U.S. profits appear (to the IRS) to be earned in low-tax or no-tax countries, in order to avoid federal corporate income taxes.


  • CTJ's Comments on Senate Finance Committee Discussion Draft on International Business Tax Reform

    Comments submitted by Citizens for Tax Justice on the Senate Finance Committee's discussion draft on international tax reform.


  • Congress Should Offset the Cost of the "Tax Extenders," or Not Enact Them At All

    Congress should end its practice of passing, every couple of years, a so-called "tax extenders" bill that reenacts a laundry list of tax breaks that are officially temporary and that mostly benefit corporations, without offsetting the cost. This report explains that none of the tax extenders can be said to help Americans so much that they should be enacted regardless of their impact on the budget deficit and other, more worthwhile programs.


  • Reform the Research Tax Credit -- Or Let It Die

    Business lobbyists are pushing Congress to enact tax "extenders" -- a bill to extend several temporary tax breaks for business that expire at the end of this year. The largest of those provisions, the federal research and experimentation tax credit, is a tax subsidy that is supposed to encourage businesses to perform research that benefits society. This report explains that the research credit is riddled with problems and should be either reformed dramatically or allowed to expire.


  • American Express Uses Offshore Tax Havens to Lower Its Taxes

    Since 2010, American Express has boosted itself as a supporter of small businesses, by promoting "Small Business Saturday" as a counterpart to Black Friday. But American Express is no friend of American small business. Not only does it charge merchants high swipe fees, but it also uses and wants to expand offshore tax loopholes that most small businesses can't use and want to close.


  • Boeing, Recipient of the Largest State Tax Subsidy in History, Paid Nothing in State Corporate Income Taxes Over the Past Decade

    On November 12th, Washington Governor Jay Inslee signed into law the largest state business tax break package in history for Boeing. The new law will give Boeing and its suppliers an estimated $8.7 billion in tax breaks between now and 2040. Even before this giant new subsidy, Boeing has already been staggeringly successful in avoiding state taxes. Over the past decade, Boeing has managed to avoid paying even a dime of state income taxes nationwide on $35 billion in pretax U.S. profits.


  • Twitter and Other Tech Firms Poised To Shelter $11 Billion in Profits Using Stock Option Tax Loophole

    This CTJ report explains how twelve emerging tech firms (including Twitter, which has scheduled its IPO for this week) stand to eliminate all income taxes on the next $11.4 billion they earn--giving these companies $4 billion in tax cuts.


  • Tax Reform Details: An Example of Comprehensive Reform

    This report describes a tax reform plan that would raise $2 trillion over a decade, make the tax code more progressive, and end tax incentives for corporations to shift jobs and profits offshore.


  • Tax Reform Goals: Raise Revenue, Enhance Fairness, End Offshore Shelters

    Most Americans and politicians probably like the idea of "tax reform," but not everyone agrees on what "tax reform" means. If Congress is going to spend time on a comprehensive overhaul of America's tax system, this overhaul should raise revenue, make our tax system more progressive, and end the breaks that encourage large corporations to shift their profits and even jobs offshore.




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