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...
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...
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.
As presidential campaigns grind on, we often learn more details about each candidate’s policy agenda. But when it comes to Donald Trump’s tax plan, we...
Distribution of the tax benefits of retirement savings incentives measured using a cash flow approach that compares current law with a proposal that would (a)...
Distribution of the tax benefits of current year contributions to IRAs, Keogh plans, and both defined contribution and defined benefit retirement plans. Tax benefits for...
Distribution of the combined tax benefits of the itemized deductions for home mortgage interest and real estate taxes, by income percentile under current law for 2016.