Center for Federal Tax Policy

Small Business Taxes


Featured Research

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

2017 GDP and Employment by Industry

April 30, 2019

Firm Variation by Employment and Taxes

April 25, 2019

Corporate and Pass-through Business Income and Returns Since 1980

April 23, 2019

Reforming the Pass-Through Deduction

June 21, 2018


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The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

Many Small Businesses Could Be Impacted by Biden Corporate Tax Proposals

Options for Reforming America’s Tax Code 2.0

Pandemic Highlights the Need for Better Tax Policy for Entrepreneurs and Small Businesses

Reviewing Effective Tax Rates Faced by Corporate Income

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Will States Tax the Federal Government’s COVID-19 Lifeline to Small Businesses?

Trade-offs of Delaying Tax Filing and Instituting a Payroll Tax Holiday on Businesses and Individuals

Evaluating the Trade-offs of Small Business Relief Provisions of the CARES Act

Understanding the Paycheck Protection Program in the CARES Act

Tax Expenditures Taken by Small Businesses in the Federal Tax Code

Business in America

2017 GDP and Employment by Industry

Firm Variation by Employment and Taxes

Corporate and Pass-through Business Income and Returns Since 1980

Tax Reform 2.0 Framework a Good Start

Reforming the Pass-Through Deduction

Sources of Personal Income 2015 Update