Kogod Tax Policy Center
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:
- 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?
Leadership
Professor Caroline Bruckner is a tax professor on the faculty of American University Kogod School of Business and is the managing director of the Kogod Tax Policy Center. She has testified multiple times before both U.S. House and Senate Congressional committees as well as IRS. Since 2015, she has released ground-breaking research on the gig economy as well as women business owners and the U.S. tax code. In Oct. 2019, the Ranking Member of the U.S. Senate Committee on Finance, Ron Wyden (D-OR), introduced legislation to address challenges women business owners have accessing capital prompted by Bruckner’s research. Earlier that year, she secured a grant from Wharton School of Business to publish research on women turning to gig economy work to shore-up retirement income shortfalls, which will be published in 2020. In addition, she is developing a Congressional witness testimony dataset that is the first-of-its-kind record of the diversity of Congressional witnesses in the federal legislative process. She teaches courses on business law, fundamental principles of federal income tax and business implications of the future of work.
Prior to joining AU in 2015, she worked for the U.S. Senate Committee on Small Business and Entrepreneurship from 2009 through 2014, ultimately as Chief Counsel, where she developed small business tax legislation and advised the committee and its chair on tax, labor and budget matters. During that time, she developed expertise on Senate rules and Congressional committee procedure. Prior to public service, Bruckner was a senior associate with PricewaterhouseCoopers, LLP - Washington National Tax Services (PwC-WNTS), where she advised clients on international tax issues. Before joining PwC-WNTS, she served as an associate in the employee benefits group of PaulHastings LLP.
Bruckner is an experienced media resource on tax issues generally and her research. Her work and expertise has been featured in interviews with national outlets and publications including: CNBC’s The Closing Bell, Yahoo Finance, NPR, The Wall Street Journal, The Washington Post, Bloomberg, Forbes, Time, USA Today, Inc. Magazine, Politico, Tax Analysts, Fortune, Money, Wallet Hub. Her writing has been published in The Financial Times, The Hill, The Chicago Tribune, Tax Notes, and The Journal of Taxation.
Recent News
Kogod School of Business professor Caroline Bruckner explores how gig workers can ensure they’re...
Professor Caroline Bruckner tells us why a disproportionate number of women-owned businesses have...
Kogod professor and managing director of the Kogod Tax Policy Center, Caroline Bruckner, breaks...
Faculty and director of the Kogod Tax Policy Center, Caroline Bruckner, hones in on the tax...
The resources below provide vital information to small business owners, entrepreneurs, and middle class taxpayers.
- Small Business and Self-Employed Tax Center - Internal Revenue Service
- Small Business and Self-Employed Virtual Tax Workshop - Internal Revenue Service
- Taxpayer Advocate Service - Internal Revenue Service
- Small Business Administration
- Office of Entrepreneurial Development - Small Business Administration
- Office of Entrepreneurial Education - Small Business Administration
- Business.gov: Managed by the Small Business Administration and 21 other federal agencies, Business.gov is the U.S. Government's official website for small businesses. Business.gov provides small business owners with information and resources they need to comply with laws and regulations, and to take advantage of government programs and services to help them start, expand and run their businesses.
- Internal Revenue Service - Tax Information for Individuals
- Tax Trails - Internal Revenue Service: Tax Trails is an interactive tool that can help identify answers to general tax questions on deductions, exclusions, tax credits and other tax topics.
- Taxpayer Rights - Internal Revenue Service
- Startup America Partnership: The Startup America Partnership is an alliance of entrepreneurs, corporations, foundations, and other private sector leaders working to dramatically increase the prevalence and success of high-growth enterprises in the U.S. The Partnership is the private sector's response to President Obama's Startup America campaign, which was launched at the White House on January 31, 2011, to celebrate, inspire, and accelerate high-growth entrepreneurship throughout the nation.
- National Federation of Independent Business
- National Small Business Association
- National Society of Tax Professionals
- Small Business and Entrepreneurship Council
- Small Business Majority
- U.S. Chamber of Commerce Small Business Nation
- Entrepreneurship.org: Entrepreneurship.org is an online community designed to build entrepreneurial economies as well as serve as a resource for entrepreneurs, policy makers, investors, mentors, researchers and academics around the world.
- The Ewing Marion Kauffman Foundation: The Kauffman Foundation is the world's largest foundation devoted to entrepreneurship.
- Score.org - Counselors to America's Small Business: Score.org is the primary resource partner of the Small Business Administration's Office of Entrepreneurship Education. The site provides business advice, tools and resources for entrepreneurs.
- United States Association for Small Business and Entrepreneurship
- American Enterprise Institute for Public Policy Research
- Cato Institute - Tax and Budget Policy
- Center for Budget and Policy Priorities
- Citizens for Tax Justice
- Istitute on Taxation and Economic Policy
- Tax Policy Center - Urban Institute and Brookings Institution
Media Inquiries
Contact the Kogod Tax Center at:
Kogod Tax Center
American University's Kogod School of Business
4400 Massachusetts Avenue, NW
Washington, DC 20016
(202) 885-1900
For quotes or to request an interview, please contact a Public Relations Manager at aumedia@american.edu or (202) 885-5935.
Managing Director Caroline Bruckner can comment on the following subjects:
- Gig economy and small business
- US tax codes
- Tax system equity
- Women business owners
- Tax reporting
- Congressional committee procedures
4400 Massachusetts Avenue, NW
Washington, DC 20016
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