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All Related Articles
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Measuring Opportunity Zone Success
16 min read![Business taxes, business tax, consumer, shareholders,, economic progress](https://taxfoundation.org/wp-content/uploads/2019/05/Business-in-America-front-page-picture-e1559068646629-300x200.jpg)
Business in America
Who are the workers, consumers, and shareholders who interact with businesses in the U.S.? What forms do these businesses take? How do business taxes impact people’s lives? It is essential we answer these questions in order to design a business tax system that is simple, efficient, and enables economic progress.
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Not All Tax Expenditures Are Equal
The debate in Washington, D.C. often centers around tax expenditures, so-called corporate loopholes, in the tax code. But not all tax expenditures are created equal. Some represent neutral tax treatment and should be left alone, while others are distortionary and should be repealed. Understanding what a tax expenditure represents is essential for understanding how our tax code works for both businesses and individuals.
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What’s Going on With the Kiddie Tax?
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The U.S. Tax Burden on Labor, 2019
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Tax Burden on Labor in Europe, 2019
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To What Extent Does Your State Rely on Sales Taxes?
Many states are seeing a significant narrowing of their bases as lawmakers continue to carve out exemptions, and as consumption patterns shift ever more towards relatively-untaxed services.
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Reliance on Consumption Taxes in Europe
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The Tax Gap Tops $500 Billion a Year
4 min read![In some states, pass-through businesses face marginal tax rates over 40 percent, pass-through business federal and state tax rate, pass-through business tax, pass-through businesses, private sector employment](https://taxfoundation.org/wp-content/uploads/2019/05/pass-through-marginal-tax-rates-FINAL-UPDATE-01-300x249.png)
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.
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