Distribution of tax units with flow-through business income by source of flow-through business income and statutory marginal tax rate, under current law as of December...
Distribution of tax units with flow-through business income by source of flow-through business income and expanded cash income level, under current law as of December...
Distribution of tax units with flow-through business income by source of flow-through business income and expanded cash income percentile, under current law as of December...
The Trump Administration reportedly is thinking about using its executive authority to redefine capital gains so only returns from the sale of assets in excess...
Private equity has grown exponentially: it now controls and operates a large number of the companies in our economy. But private equity is just that: private. Its operations are confidential and difficult to parse. This article attempts to demystify the business of private equity. It also describes
Ever since his presidential campaign, Donald Trump has insisted that Congress lower tax rates on income earned by pass-through businesses such as partnerships, S corporations,...
This report describes the Tax Policy Center’s (TPC’s) improved methodology for analyzing the taxation of pass-through income (income generated through business activities that is taxed at the individual level). Under current law, certain types of pass-through income are taxed at different rates
Distribution of the 20 percent deduction for qualified pass-through business income. This table shows the distribution by income percentile under current law for 2018. Baseline...
Distribution of the 20 percent deduction for qualified pass-through business income. This table shows the distribution by income level under current law for 2018. Baseline...
Distribution of the 20 percent deduction for qualified pass-through business income. This table shows the distribution by income level under current law for 2022.
Distribution of the 20 percent deduction for qualified pass-through business income. This table shows the distribution by income percentile under current law for 2022.
In a new initiative, the Tax Policy Center is improving its modeling of five key tax expenditures: the tax treatment of pass-through entities, charitable giving,...
Last week, a group of prominent academic and government economists published a study that estimated the top 1 percent of Americans hide more than 20...
The Coronavirus Aid, Relief, and Economic Security (CARES) Act grants massive tax relief for business losses, but most of the benefits will be reaped by...
Distribution of tax units with flow-through business income by source of flow-through business income and expanded cash income level, under current law for 2022 as of February 27, 2023.
Distribution of tax units with flow-through business income by source of flow-through business income and expanded cash income percentile, under current law for 2022 as of February 27, 2023.
Distribution of tax units with flow-through business income by source of flow-through business income and statutory marginal tax rate, under current law for 2022 as...