Following The New York Times blockbuster series on President Trump’s personal finances—especially the revelation that he paid just $750 in federal income tax in 2016...
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,...
The Tax Cuts and Jobs Act (TCJA) contains a special 20-percent individual income tax deduction for owners of pass-through businesses that was always going to...
The Tax Cuts and Jobs Act (TCJA) affects the after-tax income of households in two ways: directly through the individual income tax and indirectly through...
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...
On June 14, I testified before the Senate Small Business and Entrepreneurship Committee on how tax reform might affect small business. I delivered two key...
