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Ten Corporations Would Save $82 Billion in Taxes Under Obama's Proposed 14% Transition Tax

February 3, 2015 01:30 PM | Permalink | PDF of this report. Apple, Microsoft, Citigroup and Amgen Are Among Biggest Winners Earlier this week, President Barack Obama released details of his proposed federal budget for the fiscal year ending in 2016. The proposal includes a one-time “transition tax” on the offshore profits of all U.S.-based […]

Press Statement: Obama's Corporate Tax Proposal Would Benefit the Worst Corporate Tax Dodgers

February 2, 2015 11:47 AM | Permalink | Following is a statement by Robert McIntyre, director of Citizens for Tax Justice, regarding newly released details of President Barack Obama’s international business tax reform plan, which includes a 14 percent mandatory transition tax on the more than $2 trillion in profits that multinational companies currently hold […]

Press Statement: Boxer-Paul Repatriation Proposal Would Reward Corporate Tax Scofflaws

January 29, 2015 05:15 PM | Permalink | Following is a statement by Robert McIntyre, director of Citizens for Tax Justice, regarding the announcement by U.S. Senators Barbara Boxer (D-CA) and Rand Paul (R-KY) of a proposed “repatriation holiday” that would reward companies currently holding large amount of cash in foreign countries, including tax havens. […]

Representative John Delaney's New Proposal Lets Corporations Off Easy

January 16, 2015 02:55 PM | Permalink | PDF of this report. On Dec. 12, 2014, Rep. John Delaney (D-MD) proposed a new version of his “repatriation holiday” tax plan. The latest version would require multinational corporations to pay a token amount of taxes on their accumulated offshore profits and exempt those profits from any […]

Press Statement: $42 Billion, Deficit-Financed Tax Extenders Bill Is an Irrational Corporate Giveaway

December 16, 2014 09:49 PM | Permalink | For Immediate Release: Tuesday, December 16, 2014 $42 Billion, Deficit-Financed Tax Extenders Bill Is an Irrational Corporate Giveaway (Washington, D.C.) Following is a statement by Robert McIntyre, director of Citizens for Tax Justice, regarding the enactment of a $42 billion package of tax breaks that primarily benefit […]

Even at One Tenth the Size of Previous Tax Deal, House Extender Bill Is a Giveaway for Corporations

December 4, 2014 04:03 PM | Permalink | PDF of this report. After President Barack Obama’s veto threat last week ended discussion of a $450 billion package of tax breaks mostly benefiting businesses, the House of Representatives approved a smaller bill, H.R. 5771, that would extend most of the tax cuts for one year at […]

Press Statement: Out-of-Touch Congress Moves to Pass Deficit-Financed Corporate Tax Breaks

November 26, 2014 01:38 PM | Permalink | For Immediate Release: Wednesday, November 26, 2014 Out-of-Touch Congress Moves to Pass Deficit-Financed Corporate Tax Breaks (Washington, D.C.) Following is a statement by Robert McIntyre, director of Citizens for Tax Justice, regarding Congress’s negotiations to pass a $450 billion package of tax breaks that primarily benefit businesses. […]

In Spite of Treasury's New Regulations, Corporate Inversion Crisis Will Continue Without Congressional Action

October 16, 2014 03:34 PM | Permalink | Read this in PDF. The recent surge in corporate inversions — American corporations using mergers to pretend that they are foreign companies for tax purposes — has been curbed but not stopped by the Obama Administration. The Illinois-based pharmaceutical company AbbVie called off its planned acquisition of […]

European Commission Action on Ireland and Apple Reinforces Need for Tax Reform in the United States

October 1, 2014 12:33 PM | Permalink | CTJ: European Commission Action on Ireland and Apple Reinforces Need for Tax Reform in the United States (Washington D.C.) Following is a statement by Robert S. McIntyre, director of Citizens for Tax Justice, regarding the European Commission’s decision to characterize Ireland’s tax deal with Apple as illegal […]

Treasury Department Action on Inversions an Important First Step, but Congress Still Needs to Act

September 23, 2014 12:07 PM | Permalink | For Immediate Release: Tuesday, Sept. 23, 2014 Contact: Jenice R. Robinson, 202.299.1066 x 24, Jenice@ctj.org CTJ: Treasury Department Action on Inversions an Important First Step, but Congress Still Needs to Act Following is a statement by Citizens for Tax Justice Director Robert S. McIntyre regarding the Obama Administration’s […]

State-by-State Estate Tax Figures Show Why Congress Should Enact Senator Sanders' Responsible Estate Tax Act

September 22, 2014 11:48 AM | Permalink | Read this report in PDF. New data from the IRS show that only 0.1 percent — just one-tenth of one percent — of deaths in the U.S. in 2011 resulted in federal estate tax liability in 2012. (Estate taxes are usually filed the year after a person […]

Impact of the EITC and Child Tax Credit in Addressing Poverty

September 15, 2014 01:30 PM | Permalink | Read this report in PDF. The federal Earned Income Tax Credit (EITC) and Child Tax Credit (CTC) are among the most important anti-poverty programs in America. The table below examines two types of families living below the official poverty line — those with one parent and two […]

Inverting Corporations Should Be Required to Pay Taxes Owed on Profits Held Offshore

September 11, 2014 11:18 PM | Permalink | Read this report in PDF. The pace of corporate inversions has increased in the last decade but only recently has this practice begun to make headlines with known American brands such as Burger King announcing plans to become foreign companies for tax purposes. A company inverts when, […]

Proposals to Resolve the Crisis of Corporate Inversions

August 21, 2014 01:38 PM | Permalink | Read this report in PDF. Several proposals have been offered to address the crisis of American corporations “inverting.” These companies reincorporate as offshore companies to avoid U.S. taxes even as they continue to operate and be managed in the U.S. and benefit from the public investments that […]

Statement: Despite Walgreens' Decision, Emergency Action Is Still Needed to Stop Corporate Inversions

August 5, 2014 05:58 PM | Permalink | Following is a statement by Robert McIntyre, director of Citizens for Tax Justice, regarding emerging reports that Walgreen Co. will announce Wednesday that, although it still plans to buy Switzerland-based Alliance Boots, it will not use legal maneuvers to reincorporate as a Swiss company to avoid U.S. […]

State-by-State Figures on Two Child Tax Credit Proposals: President Obama vs. House GOP

July 23, 2014 06:05 PM | Permalink | Read this report in PDF. House Republicans have proposed to let an expansion of the child tax credit for low-income working families expire after 2017. Under their plan, the money that had previously gone to children in low-income families would in effect be used to fund bigger […]

The Internet Does Not Need Special Breaks

July 16, 2014 11:25 AM | Permalink | On July 14, Citizens for Tax Justice sent a letter to members of the House of Representatives asking them to vote against the so called “Permanent Internet Tax Freedom Act,” which would make permanent law banning state governments from taxing internet access the same way they tax […]

Addressing the Need for More Federal Revenue

July 8, 2014 03:08 PM | Permalink | Read this report in PDF. America is undertaxed, and the result is underfunding of public investments that would improve our economy and the overall welfare of Americans. Fortunately, Congress has several straightforward policy options to raise revenue, mostly by closing or limiting loopholes and special subsidies imbedded […]

The Koch Brothers' Ugly Vision for Tax Deform

June 19, 2014 03:45 PM | Permalink | The billionaire brothers Charles and David Koch are in the news once again as they step up their efforts to influence elections and the political process with a new super PAC called Freedom Partners Action Fund. It’s worth thinking about how tax policy could be affected if […]

Offshore Shell Games 2014

June 4, 2014 04:16 PM | Permalink | The Use of Offshore Tax Havens by Fortune 500 Companies Read this report in PDF. Download Dataset/Appendix (XLS) Executive Summary Introduction Most of America’s Largest Corporations Maintain Subsidiaries in Offshore Tax Havens Cash Booked Offshore for Tax Purposes by U.S. Multinationals Doubled between 2008 and 2013 Evidence Indicates Much […]

American Corporations Tell IRS the Majority of Their Offshore Profits Are in 12 Tax Havens

May 27, 2014 08:17 AM | Permalink | Read this report in PDF. A few days after Americans filed their tax returns last month, the Internal Revenue Service released data on the offshore subsidiaries of U.S. corporations. The data demonstrate, in an indirect way, that these companies are not playing by the same rules as […]

Dozens of Companies Admit Using Tax Havens

May 19, 2014 01:04 PM | Permalink | Hundreds More Likely Do the Same, Avoiding $550 Billion in U.S. Taxes Read this report in PDF (Includes Company by Company Appendixies) Download the Company by Company PRE Data (XLS) American Fortune 500 corporations are likely saving about $550 billion by holding nearly $2 trillion of “permanently […]

Why the Senate's Tax Extenders Bill Is a Travesty, and How It Can Be Made Tolerable

May 15, 2014 04:38 PM | Permalink | Read this report in PDF. The Senate is likely to approve a bill often called the “tax extenders” because it would extend dozens of tax breaks, mostly benefiting corporations and other businesses, for two years. This bill would increase the deficit by $85 billion over the coming […]

The Problem of Corporate Inversions: The Right and Wrong Approaches for Congress

May 14, 2014 11:36 AM | Permalink | Read this publication in PDF. Background Corporate “inversion,” in which an American corporation reincorporates itself as a “foreign” company to avoid U.S. taxes, is in the news again. In 2004, Congress enacted a bipartisan law to prevent inversions, but a gaping loophole allows corporations to skirt this […]

Congress Should Halt Plans to Permanently Embed Budget-Busting, Faulty Research Credit in the Tax Code

May 8, 2014 03:32 PM | Permalink | Statement from Robert S. McIntyre, Director of Citizens for Tax Justice — Updated May 9 Research, innovation, inventiveness — these are the words we associate with cutting edge businesses and good paying jobs that won’t disappear any time soon. But when you involve members of Congress who […]