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TAX POLICY Archives - | Chief Executive magazine


Companies Are Embracing States That Embrace Tax Cuts, Surveys Show


Tax policies are becoming increasingly determinative of states‘ economic performance and outlook. That reality has been the norm in Chief Executive’s annual Best & Worst States for Business rankings, due out May 7th, and it has been underscored again by the release of the latest annual Rich States, Poor States assessment report by the American Legislative Exchange Council (ALEC).

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Do Tax Rates Have Consequences?

For many years, the IRS has been tracking the migration of citizens and their incomes across state lines. Since 1995, $2 trillion has migrated from high-tax states to those with reduced tax burdens. But it’s not just individual people that vote with their feet. Companies are voting, too, and the consequences will change the country’s socio-political landscape.

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CEOs are in the perfect demographic group to worry about gift and estate taxes, which today are lumped together under a uniform scheme of transfer taxation. Because CEOs have usually amassed considerable wealth, and they are near or past the retirement age, they face a challenge of finding ways to pass wealth to the next generation with the smallest possible ...

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