Small Business Taxes

2017 State Business Tax Climate Index

Details and Analysis of the 2016 House Republican Tax Reform Plan

According to the Tax Foundation’s Taxes and Growth Model, the plan would significantly reduce marginal tax rates and the cost of capital, which would lead to 9.1 percent higher GDP over the long term, 7.7 percent higher wages, and an additional 1.7 million full-time equivalent jobs.

Bill Introduced to Link Pass-through and Corporate Income Tax Rates

Sights and Sounds from Kansas as they Consider Bill to Eliminate Pass-through Carve-out

Kansas’ Pass-through Carve-out: A National Perspective

Potential Economic Impact of Revenue Neutral Corporate Tax Reform on Pass-Through Businesses

Pass-through Businesses Employ Most of the Private Sector Workforce

Kansas May Drop Pass-Through Exclusion After Revenue Projections Miss Mark Again

More Research against the Texas Margin Tax, New Kansas Pass-Through Carve Out Data, and Capital Gains Taxes in Washington

Some Pass-Through Businesses are Significant Employers

Pass-through Businesses can Face Marginal Tax Rates over 50 percent in Some States

Pass-through Businesses Account for More than $1.6 Trillion of Payroll

More than Half of all Private Sector Workers are Employed by Pass-through Businesses

An Overview of Pass-through Businesses in the United States

Pass-through Businesses Earn More Income than Corporations

Most of the Private Sector Workforce is Employed by Pass-through Businesses

Pass-Through Businesses are not Always Small Businesses

High Income Taxpayers Earn the Majority of All Pass-Through Business Income

New Data on Partnership Pass-Through Businesses

Individual Tax Rates Impact Business Activity Due to High Number of Pass-Throughs