In proposing reforms for the corporate income taxation, it is necessary to consider the incentives generated by the current system of taxation and the effects that changing those incentives would have on economic behavior. This paper argues that economic development policies and reform of income corporate taxation can significantly affects the growth of a state area, that increases in the growth of a local economy can benefits the overall national economy. There are the examples of tax reforms of corporate income tax in States of North Caroline, Michigan, and international experience in Japan, Luxembourg, and Russia in 2009. This paper shows that this reforms of income corporate taxation and RD State Business Tax Incentive Programs do have significant and positive impacts on the growth of high-technology sector in the states.