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
The other two-tiered U.S. tax system: How pass-through businesses let the ultra-wealthy dodge federal taxes
April 15, 2026
April 15, 2026
U.S. businesses report that tariff policies will likely lead to price increases and labor market impacts in 2026
January 15, 2026
January 15, 2026
Congressional Republicans’ budget bill is the most regressive in at least 40 years
June 25, 2025
June 25, 2025
2017 tax cut for pass-through business owners exacerbated inequality and failed to deliver economic benefits
May 1, 2024
May 1, 2024
Tax avoidance among large, complex partnerships in the United States
February 12, 2025
February 12, 2025
Explore Content in Business Taxation144
Assessing the economic effects of the Tax Cuts and Jobs Act
April 17, 2018
April 17, 2018
The Tax Foundation’s treatment of the estate tax in its macroeconomic model
December 4, 2017
December 4, 2017
U.S. corporate tax cuts and wage growth
November 30, 2017
November 30, 2017
The Tax Foundation’s score of the Tax Cuts and Jobs Act
November 9, 2017
November 9, 2017
Republican tax plan slams workers and job creators in favor of the rich and inherited wealth
November 7, 2017
November 7, 2017
Exit options in firm-government negotiations: An evaluation of the Texas chapter 313 program
October 24, 2017
October 24, 2017
The ‘Unified Framework’ is a proposal for two new wasteful tax expenditures
October 19, 2017
October 19, 2017
In conversation with Kimberly Clausing
October 18, 2017
October 18, 2017
Research on Tap: Promoting equitable growth through tax reform
November 6, 2017 5:00PM - 7:00PM
Why is the federal business-level tax rate on capital so low?
October 5, 2017
October 5, 2017
Explore the Equitable Growth network of experts around the country and get answers to today's most pressing questions!