Brief Preferential Pass-Through Business Tax Rates and Tax Avoidance
Tax Debate 2017
Leonard E. Burman, Joseph Rosenberg
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This year, Congress will consider what may be the biggest tax bill in decades. This is one of a series of briefs the Tax Policy Center has prepared to help people follow the debate. Each focuses on a key tax policy issue that Congress and the Trump administration may address. This brief focuses on the ability to shift business income given wide tax rate differentials.
Research Areas Taxes and budgets
Tags Taxes and business
Policy Centers Urban-Brookings Tax Policy Center