If Congress is going to reform the tax code, it will take an enormous amount of hard work and a lot of luck. The stars,...

Any day now, the Supreme Court will rule on whether same-sex married couples have the right to file joint federal tax returns. But Yale tax...

Kansas Governor Sam Brownback (R) and the GOP-controlled legislature are struggling to accomplish two goals: They want to repeal the state income tax but need...

Firms can legally sell medical marijuana in 19 states and the District of Columbia and recreational weed in two. They must pay federal income taxes,...

Tax preferences for housing are under fire, with mounting evidence that these preferences are inefficient , unequal , and too expensive to warrant a place...

The Congressional Budget Office report on the distribution of tax expenditures is getting lots of buzz, nearly all of it positive. This is a gratifying...

Two interesting new papers from the Congressional Research Service highlight a major challenge faced by any tax reform that reduces itemized deductions to help pay...

The remarkable thing about the Senate Permanent Investigations Subcommittee’s report on Apple Inc.’s corporate tax avoidance is how unremarkable it is. Because Apple is so...

A final thought, I hope, on the IRS/tea party scandal: Why do we want the IRS regulating political speech? It seems crazy on its face,...

The IRS’s botched processing of requests for tax-exempt status by political groups isn’t the new Watergate. In fact, as scandals go, it is barely the...