TaxVox: Pass-through entities

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The voices of Tax Policy Center's researchers and staff

Navigating The TCJA’s Pass-Through Deduction

February 1, 2018 –
The Tax Cuts and Jobs Act (TCJA) creates a new tax deduction of up to 20 percent of income from partnerships, sole proprietorships, and other...
Business Taxes

The Senate’s Tax Bill Would Cut Taxes Three Times More For Business Owners Than Workers

December 13, 2017 –
The Senate’s Tax Cuts and Jobs Act (TCJA) could reduce taxes by nearly three times as much for business owners in 2019 as for people...
Business Taxes

Who Owns Pass-Through Businesses, And Who Would Benefit From Trump’s Plan To Cut Their Taxes?

August 25, 2016 –
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...
Business Taxes

Pass-Through Firms Report $800 Billion in Net Income, Can’t Be Ignored in Business Tax Reform

October 2, 2014 –
Washington is going through another one of its periodic calls for business tax reform. But new research by my Tax Policy Center colleague Joe...
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