Distribution of tax units with flow-through business income by source of flow-through business income and expanded cash income level, under current law, 2016.
Distribution of tax units with flow-through business income by source of flow-through business income and expanded cash income percentile, under current law, 2016.
Distribution of tax units with flow-through business income by source of flow-through business income and statutory marginal tax rate, under current law, 2016.
Last Friday, Treasury finalized its regulations for the special 20-percent tax deduction for income from pass-through businesses, which was added by the 2017 Tax Cuts...
House Ways & Means Committee Chairman Kevin Brady’s recently-introduced tax plan promises to cap the income tax rate for income generated by pass-through businesses at...
Tax authorities around the world are in an increasingly contentious battle over how to tax the income of multinational corporations . In 2017, the US...
President Biden’s 2023 budget would replace the current 10 percent base erosion anti-avoidance tax (BEAT) on US subsidiaries of foreign corporations with a 15 percent...
Impact on tax revenues from permanently extending the section 199A deduction for qualified business income relative to current law, for fiscal years 2021-30 and total...
Impact on the distribution of federal tax burden from permanently extending the section 199A deduction for qualified business income relative to current law, by income...
Impact on the distribution of federal tax burden from permanently extending the section 199A deduction for qualified business income relative to current law, by income...
Impact on the distribution of federal tax burden from permanently extending the section 199A deduction for qualified business income relative to current law, by income...
Impact on the distribution of federal tax burden from permanently extending the section 199A deduction for qualified business income relative to current law, by income...
President Biden’s American Families Plan would make two big changes in the tax treatment of investment income such as long-term capital gains and dividends. Some...
Our new analysis shows that foreign investors owned about 40 percent of US corporate equity in 2019, up substantially over the last few decades. Retirement...
Distribution of the tax benefits of the section 199A deduction for qualified business income under current law plus permanent extension of the deduction, by income level for 2026.
Distribution of the tax benefits of the section 199A deduction for qualified business income under current law plus permanent extension of the deduction, by income percentile for 2026.
Distribution of the tax benefits of the section 199A deduction for qualified business income under current law plus permanent extension of the deduction, by income level for 2030.
Distribution of the tax benefits of the section 199A deduction for qualified business income under current law plus permanent extension of the deduction, by income percentile for 2030.