The Bush Tax Cuts and Small Business: What We Know
Those who would extend all of the Bush tax cuts, including for the highest-earners, are zeroing in what would happen to small business if Congress lets those top tax rates rise. And they are not...
View ArticleSix Thoughts on Taxes and Small Business
This morning I appeared at hearing of the Select Revenue Measures Subcommittee of the House Ways and Means Committee on “Small Businesses and Tax Reform.” My full testimony, “Tax Policy and Small...
View ArticleSmall Business and Taxes
We’ve all heard the allegation: President Obama wants to raise taxes on “small business.” But buried in that claim is a massive amount of confusion about just what businesses we are talking about,...
View ArticleSmall Business and Taxes: Not What You Think
In the politics of taxation, nothing may be more controversial than the hot-button issue of small business. But important new research by career staffers at the Treasury Department concludes that there...
View ArticlePresident’s 2013 Budget Would Enable Almost All Americans to Save for Retirement
The new 2013 budget unveiled by President Obama on Monday again contains the Automatic IRA, which was developed by Brookings’ Retirement Security Project in conjunction with The Heritage Foundation....
View ArticleThe very unRepublican Small Business Tax Cut
My Tax Policy Center colleague Eric Toder and I are mystified by how unRepublican the House GOP’s Small Business Tax Cut Act really is. Sure, cutting taxes for businesses and high-income individuals is...
View ArticleNew Ways to Think About a Tax on Public Companies
Suppose someone proposed a special tax on businesses that make their ownership shares publicly available in affordable, easy-to-sell units. Such an idea would probably generate a lot of push-back....
View ArticleThe Economics of Corporate Rate Cuts are More Complicated than Politicians Think
It is an article of faith at the White House and among some congressional Republicans that while individual tax reform may be off the table this year, corporate reform remains a reachable goal....
View ArticleTax Policy Should Consider New Business, Not Small Business
Small businesses occupy an iconic place in the public policy debate and benefit from a broad range of tax and spending subsidies. But the economic issues surrounding small businesses and innovation are...
View ArticleLet Legal Marijuana Dispensaries Deduct Their Business Expenses
Firms can legally sell medical marijuana in 19 states and the District of Columbia and recreational weed in two. They must pay federal income taxes, but unlike all other businesses they are prohibited...
View ArticleSeven Tax Issues Facing Small Business
Today I had the chance to testify before the House Small Business Committee on the many tax issues facing small business. Here are my opening remarks. You can find my full testimony here. America’s tax...
View ArticleMaking State and Local Taxes “Friendly” to Small Businesses
Small business owners are more concerned with the complexity of state and local tax laws than with the amount of tax they pay, according to a recent survey conducted by Thumbtack.com in partnership...
View ArticleCorporate Tax Reform and Small Business
While there is no chance that Congress will agree to broad-based tax reform before the next president takes office in 2017, lawmakers are making one last effort to enact a more narrow business-based...
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