https://www.carolinelewisbruckner.com/home daily 1.0 2024-02-23 https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1623100724826-J46WQJ9MEH9TJYVIBE1C/2018+SBC+Hearing+with+Class.jpg Home - About Caroline Learn more about Caroline’s commitment to inclusive tax and legislative research and policy development. Good policy requires good data, and data needs to be inclusive to be good. https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1623100745297-7BWUCYB1G9FUYLFO10R7/Bruckner+Testimony.JPG Home - Caroline’s Research Links & citations for Caroline’s publications, articles, written Congressional testimony and interviews. https://www.carolinelewisbruckner.com/research daily 0.75 2025-05-22 https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/32dd2412-16bd-4c90-9440-a118fd43ad4e/jonathan-cooper-hEIEbVSNP8w-unsplash%281%29.jpg Research - Echoes of Exclusion: The Underrepresentation of Women in Congressional Testimony and Its Consequences for Judicial Decision-Making ConLawNOW: Vol. 16: Iss. 2, Article 7 (2025) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/149f0cd4-2da5-4411-8208-da5ca9ce323d/How+Do+States+Get+By+With+No+Income+Tax.jpg Research - How Do 9 States Get By With No Income Tax? The Conversation (July 2024) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/ace57647-ae4c-4a66-9e25-11892f2cfad9/College+Campus+.jpg Research - Young Climate Warriors Could Be the Key to Accounting’s Future Bloomberg Tax (2024) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1625706067109-V28QS07PFQD7JRLFRQ2K/micheile-henderson-ZVprbBmT8QA-unsplash.jpg Research - IRS Direct File Needs to Plan for the Reality of How People Work Bloomberg Tax (2023) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/a875513b-cce5-40d8-a2cf-122b2e4d6365/kelly-sikkema-xoU52jUVUXA-unsplash.jpg Research - AI and the Modern Tax Agency: Adopting and Deploying AI to Improve Tax Administration American University Kogod Tax Policy Center (2024) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/a2527bc4-b9f0-46dc-83b9-19397512d20b/ian-hutchinson-P8rgDtEFn7s-unsplash.jpg Research - Still Underrepresented? Gender Representation of Witnesses at House and Senate Committee Hearings Journal of Women, Politics & Policy (2024) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/00ec355e-0e77-418e-a4b5-1141aeb65b3c/edu-lauton-TyQ-0lPp6e4-unsplash.jpg Research - Shoring Up Shortfalls Women, Retirement and the Growing GigSupp Economy (2021) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1622747174357-2IYB1ZC8PNS9U63LVQK6/daniel-lloyd-blunk-fernandez-vrSKrUEZsDY-unsplash.jpg Research - Shoring Up Shortfalls: Women, Retirement, and the Growing Economy Workforce Women, Retirement and the Growing Gig Economy Workforce (2022) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/30469cb7-2781-4b6e-8e83-110626cfeb7c/tingey-injury-law-firm-yCdPU73kGSc-unsplash.jpg Research - Racial Bias in the Tax Code Needs More Transparent Research Bloomberg Tax (2023) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1622746235616-NG39169A66EHM5QVH38I/cameron-smith-9pkMcZpsezI-unsplash.jpg Research - A Seat at the Table Just How Representative is the Legislative Process? An Analysis of the Gender Distribution of Witnesses Before a Select Group of Committees in the U.S. Congress (2020) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1622746509186-QE7TGTOEIP7FQZ2IRB4N/kelly-sikkema-tQQ4BwN_UFs-unsplash.jpg Research - Failure to Contribute An Estimate of the Consequences of Non- and Underpayment of Self-Employment Taxes by Independent Contractors and On-Demand Workers on Social Security (2021) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1622746355668-EY1LMI8ZTDUXH1HAXMGI/christina-wocintechchat-com-HG9M8M29Ig4-unsplash.jpg Research - Doubling Down On A Billion Dollar Blind Spot: Women Business Owners and Tax Reform (2020) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1622746509186-QE7TGTOEIP7FQZ2IRB4N/kelly-sikkema-tQQ4BwN_UFs-unsplash.jpg Research - Failure to Contribute An Estimate of the Consequences of Non- and Underpayment of Self-Employment Taxes by Independent Contractors and On-Demand Workers on Social Security (2021) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1622745991562-YJRGRB8CECMQ5YJSV1UZ/anastasiia-chepinska-OBmBHmrc3pw-unsplash.jpg Research - What is the SBA? An unheralded agency faces the unprecedented task of saving America’s small businesses (2020) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1622745379052-FB3819E3BU5AD52G96OB/christina-wocintechchat-com-UIqpEPaiHQM-unsplash.jpg Research - Billion Dollar Blind Spot How the U.S. Tax Code’s Small Business Expenditures Impact Women Business Owners (2017) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1624037554639-Y1X8IFIKRH1EYMKGFRKZ/olga-delawrence-5616whx5NdQ-unsplash.jpg Research - Congress failed to fix tax woes for gig workers (2018) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1624037581317-QM4C7K2Z6SZ49PP5IZY8/neonbrand-AOJGuIJkoBc-unsplash.jpg Research - How the US tax code bypasses women entrepreneurs (2017) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1625705899863-WGTLFUAAQN4396PU0TY9/jeshoots-com--2vD8lIhdnw-unsplash.jpg Research - Shortchanged The Tax Compliance Challenge of Small Business Operators Driving the On-Demand Platform Academy (2016) https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1622745754022-6BRXYJHPRX8Q2894J0BG/freestocks-40k6ZqbsXuo-unsplash.jpg Research - Failure to Contribute An Estimate of the Consequences of Non- and Underpayment of Self-Employment Taxes by Independent Contractors and On-Demand Workers on Social Security (2019) https://www.carolinelewisbruckner.com/contact daily 0.75 2025-05-14 https://www.carolinelewisbruckner.com/about daily 0.75 2025-05-14 https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1622743633320-TR3ESUX625WWQ80UG1AS/2017+HeadShot+%28002%29.jpeg About - Caroline Bruckner is a tax professor on the faculty of American University Kogod School of Business (Kogod) and is the managing director of the Kogod Tax Policy Center. She is an expert on small business, the gig economy, women business owners, and tax issues. She has testified multiple times before both U.S. House and Senate Congressional committees as well as IRS. Since joining Kogod in 2015, she has released ground-breaking tax compliance research on the gig economy as well as women business owners and the U.S. tax code. In April 2021, the Chair 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. Currently, she is working a Congressional witness testimony dataset to measure the diversity and impact of Congressional witnesses in the federal legislative process as well as new research on small business tax literacy trends and how AI can be used to modernize tax administration. She teaches courses on business law, principles of federal income tax; fundamentals of business; challenges of women business owners; AI implications on the future of work; and in the Kogod management in sustainability masters program. She is the program coordinator for KSB’s Volunteer Income Tax Assistance (VITA) program and the faculty advisor for the Kogod Business Law Society, VITA Volunteer Corps, and Kogod Women in Business clubs. Before joining Kogod in 2015, Bruckner worked for the U.S. Senate Committee on Small Business and Entrepreneurship (the “Committee”), ultimately as Chief Counsel, where she developed small business legislation and advised the Committee and its chair, Sen. Mary Landrieu (D-LA), on tax, labor and employment, and budget matters. During that time, she developed expertise on small business tax issues, U.S. 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 worked as an associate for PaulHastings LLP. https://www.carolinelewisbruckner.com/research-1 daily 0.75 2025-05-14 https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/59cd9f4e-a952-447d-8549-3f5f0017ddf0/marek-studzinski-yynrxPXWHGs-unsplash.jpg Media - NPR So about those tax cuts from Trump’s first term… https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/4da76554-00e7-4265-ab77-4abc9d61080c/Screenshot+2025-05-14+103815.jpg Media - NewsNation Will Pope Leo XIV have to pay US Taxes - The Hill https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/83df3071-e4f5-4b83-8dd3-0e8978fe190c/igor-omilaev-OCl0vCTQ0IE-unsplash.jpg Media - NBC News Trump's tax reversal punctuates a flurry of freebies defining the 2024 election https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1625705620762-JSWRJ1NJNHVJE96FYQ2F/blogging-guide-K5DY18hy5JQ-unsplash.jpg Media - CNBC How to fix the $450B tax gap https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1625705186129-B4NKQ42G5ACJG5WSLSAM/brett-jordan-2dwqHcTjbtQ-unsplash.jpg Media - Yahoo! Finance Identifying three big drivers of the tax gap: Expert https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1625705298826-RI049Q1HBEWRXJE3WJWY/sigmund-HsTnjCVQ798-unsplash+%281%29.jpg Media - Yahoo! Finance Most freelancers are unfamiliar with the process of paying taxes and don’t realize it's a pay-as-you-go system: Tax Professor https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1632511473170-9F5YDP4SPC1FQREJ69V1/Caroline+and+Brent+at+hearing.jpg Media - ABA Tax Section Podcast A career in tax policy: moving from private practice to Capitol Hill to academia https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1632504984553-705W2SSETBJZVUDQ3TGA/cowomen-WH5rc3d6FOQ-unsplash.jpg Media - Brookings Institution/Urban Institute Tax Policy Center Covid19 Policy Perscription Interview How policymakers can help women business owners recover from impact of Covid19 https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1632505119995-SQR05IHQXC262B9UQ93H/juja-han-uT55XxQLQGU-unsplash.jpg Media - Tax Notes Podcast Why women business owners are missing out on small business tax breaks https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1625705750343-H0H8MGZZ6N34V9M0YIGA/sigmund-HsTnjCVQ798-unsplash+%281%29.jpg Media - Yahoo! Life Gig workers historically face ‘great challenges’ in complying with tax obligations: Professor https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1625705663270-31KI1K193PVHN0O7Y3KO/fabian-blank-pElSkGRA2NU-unsplash.jpg Media - Yahoo! Finance How Biden's tax plan may lead to a boost in Roth IRAs https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1625705955527-RF9GBYI6D1UNETLPXW3N/tim-gouw-1K9T5YiZ2WU-unsplash.jpg Media - The Conversation Congress failed to fix tax woes for gig workers https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1625706067109-V28QS07PFQD7JRLFRQ2K/micheile-henderson-ZVprbBmT8QA-unsplash.jpg Media - Women: Let’s Talk About Money Professor Caroline Bruckner tells us why a disproportionate number of women-owned businesses have struggled due to COVID-19 and what can be done. https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1625706002667-XULZ1YP3QXSOP7BWBU5R/jeshoots-com--2vD8lIhdnw-unsplash.jpg Media - The Conversation How the US tax code bypasses women entrepreneurs https://www.carolinelewisbruckner.com/home-1 daily 0.75 2021-08-07 https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1623100724826-J46WQJ9MEH9TJYVIBE1C/2018+SBC+Hearing+with+Class.jpg Home (Copy) - About Caroline Learn more about Caroline’s commitment to…. https://images.squarespace-cdn.com/content/v1/60afe3202a16903f4226a7a7/1623100745297-7BWUCYB1G9FUYLFO10R7/Bruckner+Testimony.JPG Home (Copy) - Caroline’s Work Read Caroline’s publications, articles, and interviews…..