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1 Tax Foundation Location Matters Methodology 1 (2015)

handle is hein.taxfoundation/txflocm0001 and id is 1 raw text is: FOUNDATION WORKING PAPER No. 11 Aug. 2015 The Tax Foundation is a 501(c)(3) non-partisan, non-profit research institution founded in 1937 to educate the public on tax policy. Based in Washington, D.C. our economic and policy analysis is guided by the principles of sound tax policy: simplicity, neutrality, transparency, and stability. (02015 Tax Foundation Distributed under Creative Commons CC-BY NC 4.0 Editor, Melodie Bowler Designer, Dan Carvajal Tax Foundation 1325 G Street, NW, Suite 950 Washington, DC 20005 202.464.6200 Tax Foundation Location Matters Methodology Location Matters, now in its second edition, is one of the most extensive comparisons of state corporate tax costs ever undertaken. The scope of the study includes: All 50 U.S. states, including 99 different cities: 50 major urban locations and 49 smaller metropolitan regions. (Due to its small size, all Rhode Island analysis relates to the Providence metropolitan area.) Seven different model firm types representing a range of sectors- corporate headquarters, research and development facility, retail store, call center, distribution center, capital-intensive manufacturer, and labor- intensive manufacturer. Both mature firms and new investment. The most variable business tax costs in each state: corporate income taxes, gross receipts taxes, capital and other general business taxes, sales taxes, property taxes, and unemployment insurance taxes. An apples-to-apples comparison of corporate tax costs in the 50 states, Location Matters was developed and published by the Tax Foundation in collaboration with U.S. audit, tax, and advisory firm KPMG LLP. Tax Foundation economists designed seven model firms-a corporate headquarters, a research and development facility, an independent retail store, a capital-intensive manufacturer, a labor-intensive manufacturer, a call center, and a distribution center-and KPMG tax specialists calculated each firm's tax bill in each state. This study accounts for all business taxes: corporate income taxes, property taxes, sales taxes, unemployment insurance taxes, capital stock taxes, inventory taxes, and gross receipts taxes. Additionally, each firm was modeled twice in each state: once as a new firm eligible for tax incentives and once as a mature firm not eligible for such incentives. taxfoundation org

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