Bloomberg
Odd Lots: There Are a Lot of Rich People in America (Podcast)
Friday, September 18, 2026
In 2014, economists Owen Zidar and Eric Zwick conducted a Treasury-commissioned study on tax obligations for private business owners. The study examined how pass-through business structures, which became widespread following the 1986 tax reforms, affected the measurable tax burden of owners in sectors including auto dealerships and contracting. Zidar and Zwick subsequently published a book based on their research findings.
