The Kogod School of Business Tax Policy Center promotes independent research with respect to tax policy, tax planning and tax compliance for small and mid-size businesses, entrepreneurs and middle income taxpayers.

The Kogod Tax Policy Center seeks to increase public understanding of the nation's tax laws, and to spur balanced, productive dialogue on the status of current tax law, the challenges of tax compliance and planning, and the potential impact of tax reform, with a focus on "average" Americans and small and mid-size businesses.

The Center's work focuses on addressing the needs of three core constituencies:

1. Small Businesses: How do current and proposed tax policies affect small businesses, and how can tax policy encourage their growth?
2. Entrepreneurs: How do tax laws and regulations affect innovation and the desired goals of creating more jobs and making the U.S. more competitive?
3. Middle Class Americans: How do taxes affect the middle class and the financial goals long associated with stability, such as home ownership, educating children and saving for retirement?