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TaxVox: Pass-through entities

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The voices of Tax Policy Center's researchers and staff

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Understanding Revenue Implications For State Pass-Through-Entity Taxes

January 19, 2023 –
The 2017 Tax Cuts and Jobs Act’s $10,000 cap on the state and local tax (SALT) deduction managed to survive attempts to reform or scrap...
Business Taxes

Expanding The Net Investment Tax Mostly Would Target Households Making $1 Million or More

July 14, 2022 –
Scrambling for a politically acceptable way to raise revenue to pay for a scaled-down social spending and climate bill, Senate Democrats are considering a plan...
Business Taxes

One Strong Global Minimum Tax Beats Two Weak Ones

July 8, 2022 –
According to recent news reports, Congressional Democrats are considering watered-down versions of two measures from last year’s Build Back Better Act . The alternative minimum...
Business Taxes

Biden’s “Undertaxed Profit Rule” Would Complete US Adoption of BEPS Pillar 2

April 27, 2022 –
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...

How Biden and Congress Could Improve Business Taxation

June 28, 2021 –
The Tax Cut and Jobs Act (TCJA) of 2017 created the most substantial changes in business taxation in decades. But in a new analysis, published...
State and Local Issues

State Pass-Through Entity Taxes Let Some Residents Avoid the SALT Cap at No Cost to The States

June 24, 2021 –
This week, Colorado became the 14 th state to either require or allow some pass-through businesses such as partnerships to pay state income taxes at...
Business Taxes

Avoiding Biden’s Proposed Capital Gains Tax Hikes Won’t Be So Easy. Or Will It?

April 30, 2021 –
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...
Business Taxes

If Congress Wants the IRS To Collect More Tax from The Rich, It Needs to Pass Better Laws

April 5, 2021 –
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...
Campaigns, Proposals, and Reforms

Permanently Extending the Tax Cuts and Jobs Act, President Trump Would Cut Taxes by $1.1 Trillion through 2030

October 27, 2020 –
During each presidential election, the Tax Policy Center analyzes the tax policies of the two major candidates. This year, TPC estimated the effects of Democratic...
Business Taxes

Who Owns US Stock? Foreigners and Rich Americans.

October 20, 2020 –
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...
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Brief

The Tax Gap’s Many Shades of Gray (Brief)

  • Tax Professor Daniel Hemel
Daniel Hemel, Janet Holtzblatt, Steven M. Rosenthal
February 22, 2022

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  • Howard Gleckman
    Senior Fellow
  • Mark J. Mazur
  • Kim S. Rueben
    Sol Price Fellow
  • Janet Holtzblatt
    Senior Fellow
  • Eric Toder
    Institute Fellow and Codirector, Tax Policy Center
  • William G. Gale
    Codirector
  • Leonard E. Burman
    Institute Fellow

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