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Effective corporate income tax rates in the U.S. in 2014, by state

Effective income tax rates for mature corporate headquarters in the United States in 2014, by state

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Release date

August 2015


United States

Survey time period


Supplementary notes

A mature corporate headquarter is one that is at least 10 years old, according to the source.

The source models these estimates based on a high-wage regional corporate office employing 200 people with capital investments of $10 million and leasing 60,000 square feet of Class A office space in a major city. It has a revenue of $31 million with a gross profit ratio of 17 percent and before-tax-earnings of 14 percent. The equity ratio is assumed to be 100 percent and 50 percent of the property and payroll are located within the state.

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