business tax

A new look at how current law and proposed reforms tax entrepreneurs

Tax policy debates often focus on entrepreneurs, those risk-takers who build businesses from scratch. In an effort to better understand how innovators who create new...

January 5, 2017Howard Gleckman

Campaigns, Proposals, and Reforms: TaxVox

How Trump could take advantage of his business tax loophole

Donald Trump’s proposal to slash tax rates on unincorporated businesses would create huge incentives for income tax avoidance and evasion, and his own behavior illustrates...

November 7, 2016Leonard E. Burman

Business Taxes: TaxVox

Who Owns Pass-Through Businesses, And Who Would Benefit From Trump’s Plan To Cut Their Taxes?

Donald Trump’s proposal to cut the tax rate to 15 percent for pass-through businesses such as partnerships and S corporations would overwhelmingly benefit high-income taxpayers...

August 25, 2016Howard Gleckman

Campaigns, Proposals, and Reforms: TaxVox

Clinton Proposes Tax Simplification for Small Business

Hillary Clinton has proposed a package of measures , including some important tax changes, aimed at making life easier for small businesses. They aren’t especially...

August 23, 2016Howard Gleckman

: TaxVox

Tax Fun in the Summertime?

Congress is in recess this week. The Daily Deduction will resume its regular schedule on Monday, February 23. Tax reform’s narrow window, according to House Ways and Means Chair Ryan. “I just think knowing the way the budget process works on tax reform that if we haven't done it in 2015, which is

February 16, 2015Renu Zaretsky