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Kogod Tax Policy Center

Kogod Tax Center

Tax Law Policy, Compliance & Planning Research

Small businesses and entrepreneurs are the growth engines for the U.S. economy and the source of most of our country's job growth and innovation. 

But tax issues are an inescapable aspect of life beyond a business setting. Our paychecks, our savings and investments, our children's education, and our retirement are all affected by taxes—especially from the perspective of the middle-class American.

The Kogod Tax Policy Center is a unique resource that offers information on how tax policy and compliance issues affect small businesses, entrepreneurs, and middle-income taxpayers. Here at the Center, we promote nonpartisan research and discussion about tax policy and tax compliance issues affecting those groups.

We are also an extension of the Master of Science in Taxation (MST) program at Kogod School of Business at American University in Washington, D.C. Our perspectives on tax issues are always practical, yet have a strong foundation in the groundbreaking research afforded by the distinguished faculty, as well as the insight of our taxation alumni practitioners.

You may have seen the Kogod Tax Policy Center in the media. We actively engage with the press in order to share our insights about such matters as proposed tax legislation and Internal Revenue Service (IRS) developments. 

The Kogod Tax Policy Center also sponsors a number of workshops targeted to special audiences and programs co-sponsored with other non-partisan organizations.

The bottom line: We commit to an ongoing dialogue on how our nation's tax laws can work better for all of us. We look forward to moving that conversation forward, and invite you to join us.


Recent News

  • 8/2/16

    Donald T. Williamson, Eminent Professor of Taxation, reviews the history of Home Concrete, its legislative reversal, and the implications of the amended statute to taxpayers who may have substantially overstated their basis on property sales in Bloomberg BNA's Tax Management Real Estate Journal

    Read the full article PDF
  • 7/11/16
    Caroline Bruckner, Managing Director of the Kogod Tax Policy Center, speaks on taxes and the self-employed.
    View the Video
  • 7/7/16
    Donald Williamson, Executive Director of the Kogod Tax Policy Center, shares his thoughts on Sin tax effectiveness.
    View the Video
  • 7/5/16
    Kogod Tax Policy Center Executive Director Donald Williamson's article Partnership Audit Rules for the Next Decade was published on In this article, Williamson discusses the rules governing the audit procedures for partnerships established by the Tax Equity and Fiscal Responsibility Act.
    Read the Article Here.
  • 6/28/16

    Here’s What Gig Workers Need to Know About Paying Taxes Caroline Bruckner, managing director of the Kogod Tax Policy Center, spoke to Time Magazine about gig workers and taxes. Bruckner said, “A lot of the debate [about gig work] has been about whether these are really classified as employees. Those issues are going to be settled by the courts. But in the meantime these folks have real tax challenges.”

  • 5/31/16

    Caroline Bruckner, managing director of the Kogod Tax Policy Center, spoke on C-SPAN, which covered her testimony before the House Small Business Committee. Bruckner testified about how on-demand service providers driving the sharing economy are experiencing tax compliance challenges. Bruckner’s research was also featured in Forbes and Accounting Today

    CNBC interview
    Accounting Today
  • 5/23/16

    Caroline Bruckner, managing director of the Kogod Tax Policy Center, was featured in Bloomberg for her research on the $15 billion in untaxed revenue generated by the sharing economy each year. Bruckner found services like Airbnb and Lyft have partners that either do not receive the correct forms to file taxes on their income or are confused about how to do so. Bruckner appeared on CNBC to discuss whether the Internal Revenue Service is equipped to tax sharing economy revenue under the current antiquated tax code. Bruckner also presented the research to lawmakers in the U.S. Congress and Fortune, the Washington Post, Politico and Tax Notes* featured the research.

    View Journal of Accountancy Article
  • 5/17/16

    Bloomberg BNA’s Daily Tax Report covered Caroline Bruckner, managing director of the Kogod Tax Policy Center, talk at the National Taxpayer Advocate Public Forum. Bruckner said “taxpayers who work for on-demand platforms like Airbnb, Uber, Lyft and Etsy should be considered small-business owners, but there is currently no way to identify their income on government forms.” She noted that not enough focus on tax compliance of the sharing economy could cause tax gap implications. The Journal of Accountancy also covered Bruckner’s remarks.

  • 6/28/16
    Money covers Caroline Bruckner's study "Shortchanged: The Tax Compliance Challenges of Small Business Operators Driving the On-Demand Platform Economy" in "Here’s What Gig Workers Need to Know About Paying Taxes."
  • 4/18/16
    Caroline Bruckner, Managing Director of the Kogod Tax Policy Center, tells that for some small business owners who are partners in partnerships or shareholders of S-corporations, the window between the time a partner or shareholder receives the information needed to complete a tax return has shrunk.
    Read the Article Here.
  • 4/4/16
    Executive Director of the Kogod Tax Policy Center Don Williamson spoke to BBC World News America about the Panama Papers scandal. Williamson said he was not surprised by the leaks, but found the identities of the account holders and the amounts to be surprising. Williamson points out that holding foreign accounts is not illegal but not disclosing such accounts is illegal.
  • 3/28/16
    Kogod Tax Policy Center Executive Director Donald Williamson's article Clarifying the Tax Classification of Workers was published in March's issue of Tax Notes. In this article, Williamson offers several recommendations, including a bright-line test, to clarify the tax rules on the classification of workers as employees or independent contractors.
    Read the Article Here.

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In the Media

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Info for Small Businesses

Be proactive to head off problematic tax issues that could generate an IRS inquiry.

Best Practices for Small Business

The Kogod Tax Policy Center proudly supports the National Society of Tax Professionals.

NSTP Tax Professionals