Tax & Macroeconomics Business Taxation
Back to Tax & Macroeconomics
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

post

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
post

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

Explore Content in Business Taxation144

Reset
post

Six years later, more evidence shows the Tax Cuts and Jobs Act benefits U.S. business owners and executives, not average workers

By David S. Mitchell,

December 20, 2023

December 20, 2023

David S. Mitchell,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
report

Request for proposals: Research grants for early career scholars

By Equitable Growth,

November 30, 2023

November 30, 2023

Equitable Growth,
CompetitionLaborTax & MacroeconomicsFamiliesInequality & Mobility
TOPICS: 28
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, Post-secondary Education, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
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, Post-secondary Education, Poverty, Race & Ethnicity, Taxes, Inequality & Growth
post

New evidence shows that limiting a tax break for highly leveraged firms doesn’t hurt the U.S. economy

By David S. Mitchell,

November 21, 2023

November 21, 2023

David S. Mitchell,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Credit & Debt, Taxes, Inequality & Growth
TOPICS: Business Taxation, Credit & Debt, Taxes, Inequality & Growth
working paper

The Rise of Pass-Throughs: an Empirical Investigation

By Sebastian Dyrda, Benjamin Pugsley,

September 26, 2023

September 26, 2023

Sebastian Dyrda, Benjamin Pugsley,
Tax & Macroeconomics
TOPICS: 2
Business Taxation, Individual Taxation
TOPICS: Business Taxation, Individual Taxation
working paper

The New Economics of Industrial Policy

By Réka Juhász, Nathaniel Lane, Dani Rodrik,

September 19, 2023

September 19, 2023

Réka Juhász, Nathaniel Lane, Dani Rodrik,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Climate, Fiscal Policy
TOPICS: Business Taxation, Climate, Fiscal Policy
post

The role of private equity in the U.S. economy, and whether and how favorable tax policies for the sector need to be reformed

By Arpit Gupta, Sabrina Howell,

September 14, 2023

September 14, 2023

Arpit Gupta, Sabrina Howell,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Fiscal Policy, Taxes, Inequality & Growth
TOPICS: Business Taxation, Fiscal Policy, Taxes, Inequality & Growth
post

Equitable Growth grantee Gabriel Zucman awarded the 2023 John Bates Clark Medal

By Equitable Growth,

May 9, 2023

May 9, 2023

Equitable Growth,
Tax & MacroeconomicsInequality & Mobility
TOPICS: 5
Business Taxation, Economic Inequality, Income & Earnings Volatility, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Economic Inequality, Income & Earnings Volatility, Individual Taxation, Taxes, Inequality & Growth
post

Fighting tax evasion by the wealthy can raise revenue and restore the integrity of the U.S. tax system

By Jeanne Bomare, Daniel Reck,

December 20, 2022

December 20, 2022

Jeanne Bomare, Daniel Reck,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Individual Taxation, Taxes, Inequality & Growth
TOPICS: Business Taxation, Individual Taxation, Taxes, Inequality & Growth
report

A review of federal lending to small business owners of color during the COVID-19 pandemic

By Rachel Marie Brooks Atkins,

December 13, 2022

December 13, 2022

Rachel Marie Brooks Atkins,
Tax & MacroeconomicsInequality & Mobility
TOPICS: 4
Business Taxation, Economic Inequality, Monetary Policy, Race & Ethnicity
TOPICS: Business Taxation, Economic Inequality, Monetary Policy, Race & Ethnicity
post

Taxing the rich: The effect of tax reform and the COVID-19 pandemic on tax flight among U.S. millionaires

By Cristobal Young, Ithai Lurie,

July 28, 2022

July 28, 2022

Cristobal Young, Ithai Lurie,
Tax & MacroeconomicsInequality & Mobility
TOPICS: 4
Business Taxation, Economics of Place, Fiscal Policy, Individual Taxation
TOPICS: Business Taxation, Economics of Place, Fiscal Policy, Individual Taxation
working paper

Taxing the Rich: How Incentives and Embeddedness Shape Millionaire Tax Flight

By Cristobal Young, Ithai Lurie,

July 28, 2022

July 28, 2022

Cristobal Young, Ithai Lurie,
Tax & Macroeconomics
TOPICS: 3
Business Taxation, Fiscal Policy, Individual Taxation
TOPICS: Business Taxation, Fiscal Policy, Individual Taxation
post

Recent working paper explores connection between capital investment and labor demand in the United States

By Kathryn Zickuhr,

May 20, 2022

May 20, 2022

Kathryn Zickuhr,
LaborTax & Macroeconomics
TOPICS: 6
Bargaining Power, Business Taxation, Job Mobility, Monopsony, Taxes, Inequality & Growth, Wage Stagnation
TOPICS: Bargaining Power, Business Taxation, Job Mobility, Monopsony, Taxes, Inequality & Growth, Wage Stagnation
Load More
Connect with us!

Explore the Equitable Growth network of experts around the country and get answers to today's most pressing questions!

Get in Touch