The contrast couldn’t be more stark, and it seems to be getting stronger. The likely Democratic presidential nominee, Hillary Clinton, would aggressively use the tax code to achieve social and economic goals, cut taxes on many middle-income people, and raise taxes on high-income households. Every

Treasury released its much anticipated second round of guidance on inversions, which failed to live up to expectations. Treasury made only small technical changes to the definition of an inversion. News reports suggested something much larger—namely limits on earnings stripping, which would have

In recent weeks, the Obama Administration has taken the two most important steps in nearly a decade to increase access to retirement savings for more than 55 million Americans who currently do not participate in a retirement saving plan. The Treasury Department's myRA program, launched this month,

“A kiss is just a kiss …” Senator Elizabeth Warren has no love for a possible agreement on international tax reform. President Obama, for example, supports a 28 percent corporate tax rate, a 19 percent minimum tax on foreign income, and a one-time 14 percent tax on the more than $2 trillion in

Sanders won’t raise the top rate to 90 percent. In their Saturday night debate, Democrats spent much of their time talking about foreign policy, terrorism, and Wall Street. But there were a few tax-related sound bites. Perhaps the most interesting: Bernie Sanders said he would not raise the top