Tax & Macroeconomics Business Taxation
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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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report

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

By Rachel Marie Brooks Atkins,

December 13, 2022

December 13, 2022

Rachel Marie Brooks Atkins,
Tax & MacroeconomicsInequality & Mobility
TOPICS: 4
Business Taxation, Economic Inequality, Monetary Policy, Race & Ethnicity
TOPICS: Business Taxation, Economic Inequality, Monetary Policy, Race & Ethnicity
Boosting Wages

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

By Juan Carlos Suarez Serrato,

January 14, 2021

January 14, 2021

Juan Carlos Suarez Serrato,
Tax & MacroeconomicsLabor
TOPICS: 3
Business Taxation, Taxes, Inequality & Growth, Wage Stagnation
TOPICS: Business Taxation, Taxes, Inequality & Growth, Wage Stagnation
working paper

Capital Investment and Labor Demand

By E. Mark Curtis, Daniel G. Garrett, Eric Ohrn, Kevin A. Roberts, Juan Carlos Suarez Serrato,

January 11, 2022

January 11, 2022

E. Mark Curtis, Daniel G. Garrett, Eric Ohrn, Kevin A. Roberts, Juan Carlos Suarez Serrato,
Tax & Macroeconomics
TOPICS: 1
Taxes, Inequality & Growth
TOPICS: Taxes, Inequality & Growth
working paper

A Price-Based Approach to Distributing Taxes on Business Income

By Greg Leiserson,

December 21, 2020

December 21, 2020

Greg Leiserson,
Tax & Macroeconomics
TOPICS: 1
Business Taxation
TOPICS: Business Taxation
post

The relationship between taxation and U.S. economic growth

By Corey Husak,

June 30, 2021

June 30, 2021

Corey Husak,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
post

U.S. tax policy for equitable growth

By Greg Leiserson,

June 14, 2018

June 14, 2018

Greg Leiserson,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth

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working paper

Equity Prices, Market Power, and Optimal Corporate Tax Policy

By Ignacio Gonzalez, Juan A. Montecino, Joseph Stiglitz,

July 22, 2025

July 22, 2025

Ignacio Gonzalez, Juan A. Montecino, Joseph Stiglitz,
Tax & MacroeconomicsCompetition
TOPICS: 3
Business Taxation, Concentration, Taxes, Inequality & Growth
TOPICS: Business Taxation, Concentration, Taxes, Inequality & Growth
post

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

By David S. Mitchell,

July 14, 2025

July 14, 2025

David S. Mitchell,
Tax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 6
Business Taxation, Childcare & Early Education, Economic Inequality, Economic Wellbeing, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Childcare & Early Education, Economic Inequality, Economic Wellbeing, Individual Taxation, Taxes, Inequality & Growth
post

Congressional Republicans’ budget bill is the most regressive in at least 40 years

By Jacob Hacker, Patrick Sullivan,

June 25, 2025

June 25, 2025

Jacob Hacker, Patrick Sullivan,
Tax & MacroeconomicsInequality & MobilityFamilies
TOPICS: 10
Business Taxation, Credit & Debt, Economic Inequality, Economic Wellbeing, Fiscal Policy, Health, Individual Taxation, Post-secondary Education, Poverty, Taxes, Inequality & Growth
TOPICS: Business Taxation, Credit & Debt, Economic Inequality, Economic Wellbeing, Fiscal Policy, Health, Individual Taxation, Post-secondary Education, Poverty, Taxes, Inequality & Growth
post

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

By Michael Linden,

June 17, 2025

June 17, 2025

Michael Linden,
Tax & Macroeconomics
TOPICS: 5
Business Taxation, Credit & Debt, Fiscal Policy, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Credit & Debt, Fiscal Policy, Individual Taxation, Taxes, Inequality & Growth
post

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

By Patrick Driessen, David S. Mitchell,

June 11, 2025

June 11, 2025

Patrick Driessen, David S. Mitchell,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
post

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

By David Leite,

May 22, 2025

May 22, 2025

David Leite,
Tax & Macroeconomics
TOPICS: 2
Business Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Taxes, Inequality & Growth
working paper

The Firm as Tax Shelter

By David Leite,

May 22, 2025

May 22, 2025

David Leite,
Tax & Macroeconomics
TOPICS: 2
Business Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Taxes, Inequality & Growth
post

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

By Elena Patel,

April 3, 2025

April 3, 2025

Elena Patel,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Fiscal Policy, Taxes, Inequality & Growth
TOPICS: Business Taxation, Fiscal Policy, Taxes, Inequality & Growth
report

Request for Proposals: The economic effects of the Inflation Reduction Act

By Equitable Growth,

April 2, 2025

April 2, 2025

Equitable Growth,
LaborCompetitionTax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 33
AI, tech, & the economy, Anticompetitive Conduct, Antitrust Enforcement, Bargaining Power, Business Taxation, Childcare & Early Education, Climate, Concentration, Credit & Debt, Economic Inequality, Economic Mobility, Economic Wellbeing, Economics of Place, Fiscal Policy, GDP 2.0, Gender, Health, Income & Earnings Volatility, Individual Taxation, Job Mobility, K-12, Minimum Wage, Monetary Policy, Monopsony, Paid Leave, Pay Equity, Post-secondary Education, Poverty, Race & Ethnicity, Schedule Stability, Taxes, Inequality & Growth, Unemployment Insurance, Wage Stagnation
TOPICS: AI, tech, & the economy, Anticompetitive Conduct, Antitrust Enforcement, Bargaining Power, Business Taxation, Childcare & Early Education, Climate, Concentration, Credit & Debt, Economic Inequality, Economic Mobility, Economic Wellbeing, Economics of Place, Fiscal Policy, GDP 2.0, Gender, Health, Income & Earnings Volatility, Individual Taxation, Job Mobility, K-12, Minimum Wage, Monetary Policy, Monopsony, Paid Leave, Pay Equity, Post-secondary Education, Poverty, Race & Ethnicity, Schedule Stability, Taxes, Inequality & Growth, Unemployment Insurance, Wage Stagnation
post

The qualified small business stock exclusion overwhelmingly benefits the wealthy and should be reformed in 2025

By Jean Ross,

April 1, 2025

April 1, 2025

Jean Ross,
Tax & MacroeconomicsInequality & Mobility
TOPICS: 4
Business Taxation, Economic Inequality, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Economic Inequality, Individual Taxation, Taxes, Inequality & Growth
post

Equitable Growth hosts Hill briefing on proliferation and taxation of U.S. pass-through businesses

By Equitable Growth,

March 13, 2025

March 13, 2025

Equitable Growth,
Tax & Macroeconomics
TOPICS: 2
Business Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Taxes, Inequality & Growth
report

Tax avoidance among large, complex partnerships in the United States

By David S. Mitchell,

February 12, 2025

February 12, 2025

David S. Mitchell,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
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