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

机译:按个人税率和选定的政策问题分配小企业所有权和收入

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This report seeks to shed some light on the validity of such an argument 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. The analysis at the heart of this report is built around the distribution of small business income by marginal individual tax rates. While the Internal Revenue Service (IRS) does not release to the general public the data needed to compute such a distribution, the figures can be extracted from the vast store of individual tax data collected by the agency.

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