Income shifting erodes the U.S. corporate income tax base: Corporate income tax revenue, and corporate income tax revenue with income shifting, as a share of GDP, 1983–2012
| Year | Corporate income tax revenue with income shifting | Corporate income tax revenue without income shifting |
|---|---|---|
| 1983 | 1.0% | 0.9% |
| 1984 | 1.4% | 1.3% |
| 1985 | 1.4% | 1.4% |
| 1986 | 1.4% | 1.4% |
| 1987 | 1.8% | 1.7% |
| 1988 | 1.8% | 1.8% |
| 1989 | 1.9% | 1.9% |
| 1990 | 1.6% | 1.6% |
| 1991 | 1.6% | 1.6% |
| 1992 | 1.6% | 1.6% |
| 1993 | 1.7% | 1.8% |
| 1994 | 2.0% | 2.0% |
| 1995 | 2.1% | 2.1% |
| 1996 | 2.2% | 2.2% |
| 1997 | 2.1% | 2.2% |
| 1998 | 2.1% | 2.2% |
| 1999 | 1.9% | 2.1% |
| 2000 | 2.0% | 2.2% |
| 2001 | 1.4% | 1.6% |
| 2002 | 1.4% | 1.6% |
| 2003 | 1.2% | 1.5% |
| 2004 | 1.6% | 1.9% |
| 2005 | 2.2% | 2.6% |
| 2006 | 2.6% | 3.0% |
| 2007 | 2.6% | 3.1% |
| 2008 | 2.1% | 2.6% |
| 2009 | 1.0% | 1.4% |
| 2010 | 1.3% | 1.9% |
| 2011 | 1.2% | 1.8% |
| 2012 | 1.5% | 2.2% |
Source: ATF and EPI analysis of Clausing (2016, 24) and OMB (2016a)