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Tax Reform and Taxation of Small Business: Before the Senate Committee on Finance

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Publication Date: June 2008

Publisher(s): Tax Policy Center

Author(s): Eric Toder

Special Collection: John D. and Catherine T. MacArthur Foundation

Topic: Banking and finance (Taxation and tax policy)

Keywords: Tax Policy; Fiscal future

Type: Report


A tax code that is fair, simple, and conducive to economic growth is in the interest of all Americans and of all businesses, large and small. In this testimony, Toder addresses the ways in which the tax system affects companies organized as small businesses, compared with larger enterprises. He discusses provisions of the current tax law that affect the relative incentive to organize economic activity within smaller or larger business enterprises and between different forms of enterprises and outlines how selected tax reform proposals would affect those choices.