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

Tax & MacroeconomicsInequality & Mobility
Boosting Wages

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

Tax & MacroeconomicsLabor
working paper

Capital Investment and Labor Demand

Tax & Macroeconomics
working paper

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 Taxation112

working paper

Exit options in firm-government negotiations: An evaluation of the Texas chapter 313 program

Tax & Macroeconomics
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Tax Reform and Equitable Growth

Tax & Macroeconomics
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The ‘Unified Framework’ is a proposal for two new wasteful tax expenditures

Tax & Macroeconomics
In Conversation

In conversation with Kimberly Clausing

Tax & Macroeconomics
Past Event

Research on Tap: Promoting equitable growth through tax reform

Tax & Macroeconomics
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Why is the federal business-level tax rate on capital so low?

Tax & Macroeconomics
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Issue brief: What is the federal business-level tax on capital in the United States?

Tax & Macroeconomics
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False promises about corporate taxes and American workers

Tax & Macroeconomics
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In defense of the statutory U.S. corporate tax rate

Tax & Macroeconomics
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Preferential pass-through tax rates and the declining share of labor income in the United States

Tax & Macroeconomics
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It’s no surprise that the Kansas tax cut experiment failed to create jobs

Tax & Macroeconomics
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Conservation easements and tax policies in the United States

Tax & Macroeconomics
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