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MTC multistate tax Commission
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An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.
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Trends in State Corporate Income Taxes Revisited (Again)

The state corporate income tax receives a great deal of attention from those interested in state and local public finance despite the fact that this revenue source provides a relatively small share of state tax revenues.


This article updates the article that appeared in the Winter 2007 issue of the Multistate Tax Commission Review which, in turn, updated a similar article that appeared in the Fall 2000 issue of that Review. The previous article was written at a time when state corporate income taxes were growing at unprecedented rates. However, in the recent past, this revenue source has been growing much more slowly. This article shows the long-term decline in this revenue source in terms of its importance in state and local finance, of its decline relative to other state and local taxes initially imposed on businesses, and its decline relative to the base of the tax-corporate profits.

You can read a full copy of the article here .

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Upcoming Events

55th Annual Meetings

August 1 - 4, 2022
in Anchorage, Alaska
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State Taxation of Partnerships Work Group

June 27, 2022 - Held bi-weekly 
at 3:00 p.m. Eastern
Via GoToMeeting
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