Institute on Taxation and Economic Policy (ITEP)

April 16, 2026

Washington Center for Equitable Growth: The Other Two-Tiered U.S. Tax System: How Pass-Through Businesses Let the Ultra-Wealthy Dodge Federal Taxes

ITEP Work in Action

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Large entities get out of paying their fair share by filing as small businesses. The Institute on Taxation and Economic Policy argues for strengthening the corporate tax by closing the “pass-through loophole.”

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