Small Business Taxes

Pandemic Highlights the Need for Better Tax Policy for Entrepreneurs and Small Businesses

Reviewing Effective Tax Rates Faced by Corporate Income

Senate Passes Additional Funding for Small Business Relief, But Questions Remain on the Deductibility of PPP Expenses

Will States Tax the Federal Government’s COVID-19 Lifeline to Small Businesses?

Trade-offs of Delaying Tax Filing and Instituting a Payroll Tax Holiday on Businesses and Individuals

Evaluating the Trade-offs of Small Business Relief Provisions of the CARES Act

Understanding the Paycheck Protection Program in the CARES Act

Tax Expenditures Taken by Small Businesses in the Federal Tax Code

Business in America

2017 GDP and Employment by Industry

Firm Variation by Employment and Taxes

Corporate and Pass-through Business Income and Returns Since 1980

Tax Reform 2.0 Framework a Good Start

Reforming the Pass-Through Deduction

Sources of Personal Income 2015 Update

Pass-Through Deduction Won’t Flow Through to Most States

Are Pass-Through Businesses Treated Fairly Under the Senate Version of the Tax Cuts and Jobs Act?

The House Takes a Big Step Forward on Tax Reform

Overview of the Senate’s Amendment to the Tax Cuts and Jobs Act

Eight Important Changes in the Senate Tax Cuts and Jobs Act