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Tax Treatment of the Pass-Through Business Sector: A Primer

taxfoundation.org · published 24 February 2026

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https://www.irs.gov/pub/irs-soi/87scorp.pdf

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https://doi.org/10.1093/oxrep/grad034

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https://www.cbpp.org/research/federal-tax/the-pass-through-deduction-is-skewed-to-the-rich-costly-and-failed-to-deliver

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https://bipartisanpolicy.org/explainer/the-2025-tax-debate-the-alternative-minimum-tax-in-tcja/

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https://www.aei.org/economics/house-tax-bill-would-worsen-business-tax-parity/

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https://home.treasury.gov/system/files/131/WP-118.pdf

home.treasury.gov

Factsheet: What the research says about taxing pass-through businesses

equitablegrowth.org

https://ssrn.com/abstract=2526464

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https://www.irs.gov/pub/irs-pdf/p5869.pdf

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https://www.nber.org/papers/w26475

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https://webuser.bus.umich.edu/jslemrod/Article%2001-Slemrod.pdf

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https://www.gao.gov/assets/d14453.pdf

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https://www.recht.bund.de/bgbl/1/2023/411/VO

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Historical US Federal Individual Income Tax Rates & Brackets, 1862-2025 Read at the source ↗

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Tax Complexity Now Costs the US Economy over $536 Billion Annually Read at the source ↗

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