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The Regressivity of Deductions
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Testimony before the House Ways and Means Select Revenue Measures Subcommittee
Watch Nicole Kaeding, Vice President of Federal and Special Projects at the Tax Foundation, testify before the House Ways and Means Select Revenue Measures Subcomittee on the impact of limiting the SALT deduction.
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Italy Can Pay for a Flat Tax
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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.
5 min read![U.S. tax burden on labor, US tax burden on labor, US tax wedge, U.S. tax wedge](https://taxfoundation.org/wp-content/uploads/2019/05/worker-labor-factory-training-job-e1558558598807-300x200.jpeg)
The U.S. Tax Burden on Labor, 2019
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Tax Burden on Labor in Europe, 2019
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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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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.
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