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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The other two-tiered U.S. tax system: How pass-through businesses let the ultra-wealthy dodge federal taxes

By David S. Mitchell,

April 15, 2026

April 15, 2026

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

By Christopher Bangert-Drowns,

January 15, 2026

January 15, 2026

Christopher Bangert-Drowns,
Tax & Macroeconomics
TOPICS: 1
Business Taxation
TOPICS: Business Taxation
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

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
report

The promise of equitable and pro-growth tax reform

By Michael Linden, David S. Mitchell, Shayna Strom,

October 16, 2024

October 16, 2024

Michael Linden, David S. Mitchell, Shayna Strom,
Tax & Macroeconomics
TOPICS: 1
Taxes, Inequality & Growth
TOPICS: 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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Request for Proposals: Promoting competition and supporting workers in an era of AI innovation

By Equitable Growth,

November 20, 2024

November 20, 2024

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
report

Request for proposals: Research grants for early career scholars

By Equitable Growth,

October 30, 2024

October 30, 2024

Equitable Growth,
CompetitionLaborTax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 32
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: 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
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End Ineffective Business Tax Breaks Before Creating New Ones

By David S. Mitchell,

October 7, 2024

October 7, 2024

David S. Mitchell,
Tax & Macroeconomics
TOPICS: 2
Business Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Taxes, Inequality & Growth
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Equitable Growth’s ‘Econ 101’ offered congressional staffers a rundown of the contours of U.S. tax policy

By Equitable Growth,

October 2, 2024

October 2, 2024

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

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
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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
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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
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