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Tax Policy Center

Research & Commentary

Testimony
Individual Taxes

Reflections on the Tax Cuts and Jobs Act

Mark Mazur, Director of the Urban-Brookings Tax Policy Center, testified before the Joint Economic Committee during a hearing entitled “Unleashing America’s Economic Potential.” In his testimony, Mazur presented a review of the principles of desirable tax policy, clear and less clear findings...

April 11, 2018
Mark J. Mazur
Research report
Business Taxes

Value-Added Taxes and Small Business

The possibility of introducing a value-added tax (VAT) in the United States has been discussed on a sporadic basis for several decades. In this policy brief, which is based on Gale, Gelfond, and Krupkin (2015), we examine issues related to small business and entrepreneurship under a VAT. We also...

March 1, 2016
William G. GaleHilary GelfondAaron Krupkin
Research report
Business Taxes

Entrepreneurship and Small Business Under a Value-Added Tax

The possibility of introducing a value-added tax (VAT) in the United States has been discussed on a sporadic basis for several decades. This paper examines issues related to small business and entrepreneurship under a VAT. Section II discusses the basic mechanics of a VAT, including the...

March 1, 2016
William G. GaleHilary GelfondAaron Krupkin
Testimony
Business Taxes

Tax Reform and Small Business

Eric Toder testified about tax reform and small business, before the House Committee on Small Business on April 15, 2015.

April 15, 2015
Eric Toder
Testimony
Business Taxes

Tax Issues Facing Small Business

In testimony before the House Small Business Committee, Donald Marron examines how tax policy affects small business. Complying with the tax code places a disproportionate burden on small businesses. On the other hand, small businesses are more likely to underpay their taxes, sometimes...

April 8, 2014
Donald Marron
Research report
Business Taxes

Small Business, Innovation, and Tax Policy: A Review

Small businesses occupy an iconic place in American public policy debates. This paper discusses interactions between the federal tax code, small business, and the economy. We summarize the characteristics of small businesses, identify the tax provisions that most affect small businesses, and...

April 8, 2013
Samuel BrownWilliam G. Gale
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