The Pass-through Sector Grew Sharply After Tax Reforms Since the 1980s and TCJA Did Not Break the Pre-2017 Pattern

Share of Business Returns by Major Legal Forms  

Note: The statistics for Subchapter S are calculated using data for all active corporations minus the data for C corporations.
Source: SOI Tax Stats - Corporation tax statistics, Nonfarm Sole Proprietorship Statistics, and Partnership statistics.
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