Corporate Taxation: The Revenue-Maximizing Tax Rate

Research ReportCRS ReportVersion 1

R48913

Corporate Taxation: The Revenue-Maximizing Tax Rate

Published Apr 21, 2026Updated May 29, 2026

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The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

HR 1115th Congress
An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
Dec 22, 2017 · Signed by President.

Corporate Taxation: The Revenue-Maximizing Tax Rate

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