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Tax Expert, Policymaker, and Thought Leader

American University’s Caroline Bruckner went from Capitol Hill to the classroom while continuing to influence U.S. tax policy.

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AU Thought Leader Caroline Bruckner

Many researchers spend years conducting surveys and analyzing data before publishing their findings, hoping one day their work will have a real impact. But Caroline Bruckner takes a different approach, intentionally pursuing research that will undoubtedly reach policymakers and shape legislation.

A lawyer trained in legal research, Bruckner has a clear goal: to produce research that informs policy while also helping students understand how they can shape it.

“If I’m going to spend time dedicated to a research project, it needs to be driven by a public policy concern and focused on addressing that concern,” she said.

Understanding How Policy Gets Made from the Inside

Before joining American University as managing director of the Kogod Tax Policy Center, Bruckner worked on Capitol Hill as a policy advisor on the U.S. Senate Committee on Small Business and Entrepreneurship. There, she helped lawmakers develop solutions to support small businesses, gaining firsthand insight into how policy decisions are made and what information policymakers need to act.

“I know how to get my work directly to staff and bring it front and center to policymakers,” she said. “One of the reasons my research has translated into public policy successes is because I know how to communicate my research in a way that generates policymaker interest.”

This insider’s perspective has produced real results. Bruckner’s research examining how tax policy affects women business owners highlighted structural barriers many entrepreneurs face when accessing capital and qualifying for tax incentives. The findings prompted legislative efforts to address those gaps.

“The chair of the Finance Committee asked me to work with his staff to introduce legislation based on my research,” Bruckner recalled. “For the first time ever, the Senate Finance Committee held a hearing on the racial and gender impacts of the U.S. tax code.”

AU Thought Leader Caroline Bruckner

Training the Next Generation of Policymakers

At AU, Bruckner, a senior professorial lecturer in accounting, integrates her research into her curriculum, giving students opportunities to engage directly with today’s challenges.

A recent project illustrates that collaborative mindset. Bruckner partnered with a student researcher to examine how governments are using artificial intelligence in tax administration. The joint effort produced a report with insights for policymakers and gave the student hands-on experience presenting findings to senior officials.

“You benefit from their expertise, and they benefit from your mentorship,” Bruckner said.

Bruckner’s work on tax literacy reflects that same focus, addressing an issue she says affects millions of people, from gig workers to small business owners, navigating a complex economic system. But through education, research, and strategic partnerships, Bruckner is elevating tax education as a vital component of financial literacy and long-term economic stability.

“Through my research and my experience, I know that many small business owners do not have sufficient tax literacy to comply with their obligations,” she said. “Right now, I am leading efforts to include tax literacy in a comprehensive national strategy—and that is going to happen.”

That confidence reflects how, for Bruckner, research isn’t just something written in a journal that sits on the shelf. It’s a vital tool for solving problems, shaping policy, and preparing the next generation of changemakers to make an impact.