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

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

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

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

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

Tax & Macroeconomics
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The promise of equitable and pro-growth tax reform

Tax & Macroeconomics
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Tax avoidance among large, complex partnerships in the United States

Tax & Macroeconomics

Explore Content in Business Taxation144

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Assessing the economic effects of the Tax Cuts and Jobs Act

Tax & Macroeconomics
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The Tax Foundation’s treatment of the estate tax in its macroeconomic model

Tax & Macroeconomics
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U.S. corporate tax cuts and wage growth

LaborTax & Macroeconomics
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The Tax Foundation’s score of the Tax Cuts and Jobs Act

Tax & Macroeconomics
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Republican tax plan slams workers and job creators in favor of the rich and inherited wealth

Tax & Macroeconomics
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Learning public policy from Amazon

Tax & Macroeconomics
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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