Center for Federal Tax Policy

Small Business Taxes


Featured Research

2022 Tax Brackets

November 10, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

2017 GDP and Employment by Industry

April 30, 2019

Firm Variation by Employment and Taxes

April 25, 2019

Corporate and Pass-through Business Income and Returns Since 1980

April 23, 2019


Related Articles

Business Tax Collections Within Historical Norm After Accounting for Pass-through Business Taxes

November 18, 2021

2022 Tax Brackets

November 10, 2021

Top Tax Rate on Pass-through Business Income Would Exceed 50 Percent in Most States Under House Dems’ Plan

September 17, 2021

Claiming 97 Percent of Small Businesses Exempt from Biden Taxes Is Misleading

August 20, 2021

Analysis of Sen. Wyden’s Pass-through Deduction Proposal

August 17, 2021

Biden Plan’s Higher Taxation of Businesses Would Boost Collections to Highest in 40-Plus Years

July 8, 2021

Biden’s Tax Proposals Could Impact Small Businesses Over Time

July 7, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Many Small Businesses Could Be Impacted by Biden Corporate Tax Proposals

May 11, 2021

New Research Finds Limited Effects on Taxpayer Behavior from Pass-through Deduction

April 19, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

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

December 21, 2020

Reviewing Effective Tax Rates Faced by Corporate Income

November 19, 2020

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

April 22, 2020

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

April 13, 2020

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

April 9, 2020

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

April 9, 2020

Understanding the Paycheck Protection Program in the CARES Act

April 2, 2020

Tax Expenditures Taken by Small Businesses in the Federal Tax Code

August 5, 2019

Business in America

May 28, 2019