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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

  • 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.
  • 2/26/16
    Kogod Tax Policy Center Executive Director Donald Williamson spoke with Sinclair Broadcast Group about tax season and the odds of getting audited. Williamson said that the odds are extremely low and an urban myth that the Internal Revenue Service is like some kind of Gestapo is not true.
    Read the Article Here.
  • 12/28/15
    Don Williamson published a Tax Management Memorandum article entitled, “The Constitution’s Dormant Commerce Clause Limits the Power of States to Tax Their Residents -- Comptroller of the Treasury of Maryland v. Brian Wynne et ux.” in Bloomberg BNA.
    Download Bloomberg BNA Article Here.
  • 12/08/15 mentions the Capitol Hill symposium held last month by the Kogod Tax Policy Center at American University.
    Read Politico Article Here.
  • 11/19/15
    The Hill features the Kogod Tax Policy Center in their article Republican: '2017 is the year for tax reform'.
    Read The Hill Article Here.
  • 9/28/15
    Caroline Bruckner, Managing Director of the Kogod Tax Policy Center, testified before the Senate Small Business Committee on Targeted Tax Reform.
    Full Testimony Now Available Here

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In the Media

Read the latest headlines from the Kogod Tax Policy Center.

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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