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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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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Why enforcing U.S. labor standards may be more important than ever

Tax & MacroeconomicsLabor
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What’s going to reduce U.S. corporate savings?

Tax & Macroeconomics
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How gig economy companies fit (or don’t fit) into the tax system

Tax & Macroeconomics
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A premature promise on tax rates could threaten tax reform

Tax & Macroeconomics
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A few graphs for Tax Day 2017

Tax & Macroeconomics
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How corporate profit-shifting distorts the measurement of U.S. productivity

Tax & Macroeconomics
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