Research Report Flow-Through Business Income as a Share of AGI
Joseph Rosenberg
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This Tax Fact documents the increasing share of flow-through business income as a percentage of adjusted gross income (AGI) reported on individual income tax returns. In 2012, net income from sole proprietorships, partnerships, and S corporations totaled nearly $840 billion and accounted for more than 9 percent of total AGI.
Policy Centers Urban-Brookings Tax Policy Center