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.

Featured work

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

Explore Content in Business Taxation114

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Employment Effects of the Employee Retention Tax Credit

By Brandon Enriquez,

August 27, 2024

August 27, 2024

Brandon Enriquez,
Tax & Macroeconomics
TOPICS: 2
Business Taxation, Fiscal Policy
TOPICS: Business Taxation, Fiscal Policy
post

New economic analyses of the 2017 Trump tax cuts find mixed effects that policymakers should consider when those tax cuts expire in 2025

By Rakeen Mabud, Janelle Jones, Michael Linden,

August 22, 2024

August 22, 2024

Rakeen Mabud, Janelle Jones, Michael Linden,
Tax & Macroeconomics
TOPICS: 1
Business Taxation
TOPICS: Business Taxation
post

Equitable Growth hosts event featuring Sen. Elizabeth Warren on pro-growth tax reform in 2025

By Equitable Growth,

June 20, 2024

June 20, 2024

Equitable Growth,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
Past Event

The Promise of Equitable and Pro-Growth Tax Reform

June 17, 2024 12:30PM - 3:30PM

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

2017 tax cut for pass-through business owners exacerbated inequality and failed to deliver economic benefits

By David S. Mitchell,

May 1, 2024

May 1, 2024

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

Factsheet: What the research says about taxing pass-through businesses

By David S. Mitchell,

April 30, 2024

April 30, 2024

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

Combating market power through a graduated U.S. corporate income tax

By Kimberly Clausing,

April 15, 2024

April 15, 2024

Kimberly Clausing,
Tax & MacroeconomicsCompetition
TOPICS: 3
Business Taxation, Concentration, Taxes, Inequality & Growth
TOPICS: Business Taxation, Concentration, Taxes, Inequality & Growth
report

Request for Proposals: How effective was the fiscal response to the COVID-19 recession for workers?

By Equitable Growth,

March 18, 2024

March 18, 2024

Equitable Growth,
CompetitionLaborTax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 26
Anticompetitive Conduct, Antitrust Enforcement, Bargaining Power, Business Taxation, Childcare & Early Education, 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, Minimum Wage, Monetary Policy, Monopsony, Paid Leave, Poverty, Race & Ethnicity, Taxes, Inequality & Growth, Unemployment Insurance
TOPICS: Anticompetitive Conduct, Antitrust Enforcement, Bargaining Power, Business Taxation, Childcare & Early Education, 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, Minimum Wage, Monetary Policy, Monopsony, Paid Leave, Poverty, Race & Ethnicity, Taxes, Inequality & Growth, Unemployment Insurance
post

Six years later, more evidence shows the Tax Cuts and Jobs Act benefits U.S. business owners and executives, not average workers

By David S. Mitchell,

December 20, 2023

December 20, 2023

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

Request for proposals: Research grants for early career scholars

By Equitable Growth,

November 30, 2023

November 30, 2023

Equitable Growth,
CompetitionLaborTax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 28
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, Post-secondary Education, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
TOPICS: 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, Post-secondary Education, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
post

New evidence shows that limiting a tax break for highly leveraged firms doesn’t hurt the U.S. economy

By David S. Mitchell,

November 21, 2023

November 21, 2023

David S. Mitchell,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Credit & Debt, Taxes, Inequality & Growth
TOPICS: Business Taxation, Credit & Debt, Taxes, Inequality & Growth
working paper

The Rise of Pass-Throughs: an Empirical Investigation

By Sebastian Dyrda, Benjamin Pugsley,

September 26, 2023

September 26, 2023

Sebastian Dyrda, Benjamin Pugsley,
Tax & Macroeconomics
TOPICS: 2
Business Taxation, Individual Taxation
TOPICS: Business Taxation, Individual Taxation
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