Tax rates (business)

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Research report
Business Taxes

Business Uptake of Investment Expensing

December 15, 2022
Thomas BrosyLucas GoodmanThornton Matheson
Research report
Individual Taxes

Investor Responsiveness to Capital Gains Taxes During the Great Recession

This paper uses a large panel of transaction-level capital asset sales data to investigate whether tax responsiveness varies with economic conditions. We estimate the tax elasticity associated with a large notch in the capital gains tax schedule, when the tax treatment changes from higher,...

September 10, 2019
Timothy DowdRobert McClellandJacob A. Mortenson
Testimony
Individual Taxes

Reflections on the Tax Cuts and Jobs Act

Mark Mazur, Director of the Urban-Brookings Tax Policy Center, testified before the Joint Economic Committee during a hearing entitled “Unleashing America’s Economic Potential.” In his testimony, Mazur presented a review of the principles of desirable tax policy, clear and less clear findings...

April 11, 2018
Mark J. Mazur
Research report
Business Taxes

How Do We Tax the Income of Entrepreneurs?

Entrepreneurs create successful enterprises that generate substantial value through the innovations they introduce. They typically must wait many years before their firms generate net operating profits. The tax system favors entrepreneurial activity by allowing deferral of tax on the accrual of...

October 4, 2017
Eric Toder
Testimony
Business Taxes

Business Tax Reform

Donald Marron, Institute Fellow at the Urban-Brookings Tax Policy Center, testified before the US Senate Committee on Finance as part of the hearing "Business Tax Reform." Marron presented seven main points about business tax reform based on the proposals that have been discussed by the Congress...

September 19, 2017
Donald Marron
Research report
Business Taxes

Neutral Tax Reform with 15 Percent Business Income Tax Rate

The Trump administration has announced the broad outlines of a tax reform plan that contains many provisions similar to those in the House GOP tax reform “blueprint” announced last year, but there are fundamental differences in the provisions affecting businesses and investors. While different,...

August 22, 2017
James R. Nunns
Brief
Business Taxes

9 Facts About Pass-Through Businesses

To help understand the policy considerations surrounding the taxation of pass-through businesses and the implications of potential reforms, here are nine facts about pass-throughs and the current U.S. approach to taxing business.

May 15, 2017
Adam LooneyAaron Krupkin
Testimony
Federal Budget and Economy

Financial Products Tax Reform Discussion Draft

Steven Rosenthal's testimony before the House Subcommittee on Select Revenue Measures of the Committee on Ways and Means on the Discussion Drafts proposals to reform the tax rules for derivatives and securities investments.

March 20, 2013
Steven M. Rosenthal