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Brief

Preferential Pass-Through Business Tax Rates and Tax Avoidance

Tax Debate 2017

Leonard E. Burman, Joseph Rosenberg
March 23, 2017
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Abstract

This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief focuses on the ability to shift business income given wide tax rate differentials.

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Business Taxes
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Meet the Experts

  • Leonard E. Burman
    Institute Fellow
  • Joseph Rosenberg
    Senior Research Associate
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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