Tax Policy Center

Moore v United States

Business Taxes: TaxVox

In SCOTUS Moore Case, Taxation Without Receipt of Cash is Fair Game

The US Supreme Court will soon hear oral arguments in a case that raises a question most people have likely never even considered: Can your...
December 1, 2023Steven M. Rosenthal
Federal Budget and Economy: TaxVox

Examining the Tax Rules at Risk in SCOTUS Moore v. US Case

Later this year, the US Supreme Court will hear Moore v. United States , a case in which the plaintiffs are challenging the constitutionality of...
October 11, 2023Eric Toder
Federal Budget and Economy: TaxVox

An Expansive Decision in Moore Case Could Spell Trouble for Our Tax Code

Former House Speaker Paul Ryan (R-WI) recently warned that a “lot of the tax code would be unconstitutional” if the US Supreme Court rules for...
October 10, 2023Steven M. Rosenthal
Business Taxes: TaxVox

No Taxation Without Realization?

Charles and Kathleen Moore of Washington State view "income" differently. If we care about sustaining an efficient, fair tax code, we should all try to understand why.
July 5, 2023Renu Zaretsky