The Kogod School of Business Tax Center promotes independent research and expands knowledge with respect to tax policy, tax planning and tax compliance for small and mid-size businesses, entrepreneurs and middle income taxpayers.
Taxes touch almost every aspect of American society, and few topics can evoke as much vigorous debate and emotion. Yet substantive, pragmatic discussion about the impact of U.S. taxes on the majority of individuals and businesses is limited even in Washington, where federal tax law is created and administered.
The Kogod Tax 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 focuses on key problems with the nation's tax laws that can create burdens and inequities for taxpayers; develops and analyzes proposed solutions; and promotes dialogue that aims to inform taxpayers, policymakers, academics, the press, and tax practitioners about a range of complex tax issues.
The Center's work focuses on addressing the needs of three core constituencies:
Small Businesses: How do current and proposed tax policies affect small businesses, and how can tax policy encourage their growth?
Entrepreneurs: How do tax laws and regulations affect innovation and the desired goals of creating more jobs and making the U.S. more competitive?
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?
Based at American University in the Kogod School of Business, the Tax Center will build upon the strength and expertise of Kogod's Masters in Taxation, a program known for providing its graduates with an unmatched working knowledge of tax law and the only program of its kind in the mid-Atlantic region. The Tax Center is led by Executive Director Don Williamson and Managing Director David Kautter.