Topic Business Taxation

Business taxes are among the most progressive taxes in the U.S. tax system. They raise revenues that pay for government services and do so in a progressive fashion, reducing inequality. Equitable Growth aims to foster a robust discussion of the impact of changes in business tax policy on the well-being of families across the income distribution.

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A review of federal lending to small business owners of color during the COVID-19 pandemic

Tax & MacroeconomicsInequality & Mobility
Boosting Wages

Targeting business tax incentives to realize U.S. wage growth

Tax & MacroeconomicsLabor
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Capital Investment and Labor Demand

Tax & Macroeconomics
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A Price-Based Approach to Distributing Taxes on Business Income

Tax & Macroeconomics
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The relationship between taxation and U.S. economic growth

Tax & Macroeconomics
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U.S. tax policy for equitable growth

Tax & Macroeconomics

Explore Content in Business Taxation138

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U.S. businesses report that tariff policies will likely lead to price increases and labor market impacts in 2026

Tax & Macroeconomics
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ASSA 2026 Round-up: Day 3

CompetitionTax & MacroeconomicsInequality & MobilityLabor
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Uncertainty created by ever-changing tariff policies harms U.S. economic growth

Tax & MacroeconomicsInequality & Mobility
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Tariff costs impact industries with mostly White, male, and noncitizen workers

Tax & MacroeconomicsFamiliesInequality & Mobility
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Equity Prices, Market Power, and Optimal Corporate Tax Policy

Tax & MacroeconomicsCompetition
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The 10 worst policies for equitable economic growth in the 2025 budget reconciliation law

Tax & MacroeconomicsFamiliesInequality & Mobility
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Congressional Republicans’ budget bill is the most regressive in at least 40 years

Tax & MacroeconomicsInequality & MobilityFamilies
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Testimony by Michael Linden on “The Big Beautiful Betrayal—Working Folks Pay While The Mega Rich Profit”

Tax & Macroeconomics
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The ‘funny math’ of top U.S. tax rates

Tax & Macroeconomics
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Business owners often use their firms as tax shelters, reducing government revenue and reported income inequality

Tax & Macroeconomics
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The Firm as Tax Shelter

Tax & Macroeconomics
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“Econ 101” briefing on taxing multinationals brings Hill staffers up to speed on U.S. role in coordinating global crack-down on tax avoidance

Tax & Macroeconomics
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