The 21 million sole proprietorship returns filed in 2005 represent a wide variety of economic activity. This paper examines three major tax policy issues related to sole proprietorships—taxpayer compliance, taxpayer burden, and incentives for growth. It uses tax return data to take a closer...

Due to data constraints and the lack of explicit definitions, prior analyses of the impact of the tax code on small business owners were flawed. In this paper, we employ a new data source that allows a much more nuanced definition of small business owner. We present tabulations that quantify...

As the US economy emerges from the severest recession in a generation, large questions regarding its long-term ramifications for higher education remain unanswered. In fact, the harshest effects of the economic downturn are likely ahead as campus leadership focuses on enrollment, affordability...