July 16, 2018
The District of Columbia is considering a creative new plan to transform the city’s earned income tax credit (EITC) from a one-time payment received at...
July 13, 2018
This week, the Treasury Department finalized the last set of Obama-era regulations intended to curb tax-motivated corporate inversions. An inversion arises when a U.S. corporation...
July 11, 2018
Are President Trump’s tariffs a less effective and more ad hoc version of the border adjustment tax (BAT) that briefly surfaced, then died, during last...
July 9, 2018
The brilliant Tax Notes columnist Marty Sullivan once summarized one of the great dilemmas in taxation: “It’s simply impossible to put a precise geographical subscript...
July 5, 2018
The Protecting Americans from Tax Hikes (PATH) Act of 2015 required the IRS to delay tax refunds until at least February 15 for taxpayers who...
July 3, 2018
Happy Fourth! Between barbecues and fireworks, we should think about what colonial Americans wanted when they declared independence: Among their demands, the right to conduct business freely and to consent to the taxes they paid.
June 27, 2018
The President of the United States has threatened to raise taxes on a company that made a business decision he does not like. Think about...
June 26, 2018
Now that the Supreme Court has made it easier for states to require online retailers to collect sales taxes, how will states and Congress respond?...
June 25, 2018
This year residents of the District of Columbia are getting the last tranche of a phased-in tax cut that was enacted in 2014. But because...
June 21, 2018
The US Supreme Court has given states broad authority to require online and other remote sellers to collect sales taxes. And it has largely ended...