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Fixing the TCJA’s Net Operating Losses Provision

Reliance on Consumption Taxes in Europe

The Tax Gap Tops $500 Billion a Year

Marginal Tax Rates for Pass-through Businesses Vary by State

Pass-through businesses are now the dominant business form in the U.S., making up more than half of the private sector workforce in every state. Federal taxes on income set a minimum tax rate for pass throughs, but marginal rates for pass throughs vary based on how states tax individual income.

Arizona’s Dueling Proposals Could Clarify Tax Rules for Peer-to-Peer Car Sharing

The House Offers a Small Step Forward on Retirement Savings

Connecticut Payroll Tax Proposal Raises Difficult Questions

Pass-Through Businesses Q&A

Pass-through businesses are the dominant business structure in America. Pass throughs file more tax returns and report more business income than C corporations. Pass-through businesses are not subject to the corporate income tax, but instead report their income on the individual income tax returns of owners. This blog will address some frequently asked questions about pass-through structure and taxation.

Reliance on Social Insurance Tax Revenue in Europe

New Details on the Austrian Tax Reform Plan