Using annual reports to shareholders and the SEC, Citizens for Tax Justice (CTJ) demonstrated that many of the largest corporations in the country were paying minimal federal income taxes—indeed, some were receiving large refunds. CTJ's work was instrumental in shaping public opinion in...

These remarks were prepared for the Multistate Tax Commission's State and Local Business Tax Symposium at American University. The panel addressed the pressure on state and local officials to adopt tax incentives to prevent businesses from leaving their jurisdiction or to attract new business....