Should the Corporate Rate and the Pass-Through Rate Be Identical?

Today, the House Ways and Means Tax Policy Subcommittee will hold a hearing about the impact of the U.S. tax code on small businesses. One important consideration, which is likely to be brought up in the hearing, is that the majority of small businesses in the United States are not subject to the corporate income … Continue reading Should the Corporate Rate and the Pass-Through Rate Be Identical?