Business In America Illustrated

By: Scott Hodge, Andrew Lundeen, Kyle Pomerleau, Alan Cole

Download Business In America Illustrated (PDF)

Americans often look at businesses impersonally. We think of them as lifeless entities that earn profits and don’t do much else. When we think of businesses this way, it becomes very easy to think that business taxes are somehow different than other taxes.

But the reality is that businesses are simply groups of people; they are workers, consumers, and shareholders. This means that when we taxA tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities. businesses, we actually tax people.

 

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About the Authors

Scott Hodge Tax Foundation
Expert

Scott Hodge

President Emeritus

Scott Hodge is President Emeritus of the Tax Foundation, which he led as President for over two decades, between 2000 and 2022. Scott Hodge is recognized as one of Washington’s leading experts on tax policy, the federal budget, and government spending.

Andrew Lundeen

Director of Federal Projects
Kyle Pomerleau Tax Foundation

Kyle Pomerleau

Resident Fellow, American Enterprise Institute

Kyle Pomerleau is a resident fellow at the American Enterprise Institute (AEI), where he studies federal tax policy.

Before joining AEI, Mr. Pomerleau was chief economist and vice president of economic analysis at the Tax Foundation, where he led the macroeconomic and tax modeling team and wrote on various tax policy topics, including corporate taxation, international tax policy, carbon taxation, and tax reform.

Alan Cole Tax Foundation
Expert

Alan Cole

Senior Economist

Alan Cole is a Senior Economist with Tax Foundation’s Center for Federal Tax Policy. His areas of focus include business taxes, cross-border taxes, and macroeconomics. In addition to work at Tax Foundation, Alan has served on the Joint Economic Committee and with The Conference Board.