Over the years, the Main Street Employers Coalition has developed a host of resources designed to help policymakers and other key stakeholders understand the wide-reaching impact of the Main Street business community. Those items are categorized and linked below:

 

Studies

Share of Tax Increases on High-income Taxpayers Attributable to the Pass-through Income of Pass-through Business Owners

Description: Analysis of the proposed tax increases in the Build Back Better Act and their impact on the pass-through sector

EY, December 2021

Congressional District-Level Employment Data

Full Dataset

Description: State- and Congressional District-level employment breakdown by entity type / structure

EY, October 2021

Distribution of Private and Public Company Employment Across the United States

Description: “Heat map” and related publicly-traded / privately-held company employment data

EY, September 2021

Large S Corporations and the Tax Cuts and Jobs Act

Description: Effective / marginal rate comparison and economic footprint data

EY, October 2019

An Economic Analysis of Proposals to Limit the Recognition of Valuation Discounts for Transfers of Interests in Large Family Businesses

Description: Study analyzing proposed modifications to IRC Sec. 2704

Robert J. Shapiro, May 2017

Entity Choice and Effective Tax Rates

Description: Analysis of effective tax rates for small businesses by entity type

Quantria, November 2013

Long-run Macroeconomic Impact of Increasing Tax Rates on High-income Taxpayers in 2013

Description: Analysis of expiring individual provisions associated with the 2012 “fiscal cliff”

EY, July 2012

The Flow-through Business Sector and Tax Reform

Description: Economic footprint of the pass-through sector and potential effects of tax reform proposals

EY, April 2011