Distribution of Small Business Ownership and Income by Individual Tax Rates and Selected Policy Issues

Guenther, Gary

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax rates;    Small business;    Budgets;   

RP-ID  :  R41085
RP-ID  :  R41085_2010Feb26

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report examines how small business owners may be affected by tax increases by exploring what is known about the share of small business owners and of small business income that is subject to the top two marginal income tax rates.