Tax Policy Center

Supreme Court

Individual Taxes: TaxVox

The Supreme Court’s Search For An Off-Ramp In the Moore Case

Yesterday’s oral arguments in Moore v. United States made one thing clear: The Supreme Court has little interest in blowing up the tax code. While...
December 6, 2023Howard Gleckman
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
Individual Taxes: TaxVox

Will The Supreme Court Use A Fishing Dispute To Curb Treasury and IRS Tax Rules?

Is the US Supreme Court fishing for a way to upend decades of judicial deference to tax rules issued by the IRS and Treasury? The...
September 14, 2023Howard Gleckman
State and Local Issues: TaxVox

State Tax Policy One Year After the Dobbs Ruling

About one year ago, the US Supreme Court struck down the constitutional right to abortion in Dobbs v. Jackson Women’s Health Organization . Since then,...
June 26, 2023Lillian Hunter
: TaxVox

Congress Could Fix the ACA’s Individual Mandate Without Waiting for the Supreme Court

In the coming months, the US Supreme Court will rule for the third time on the constitutionality of the individual mandate.
December 14, 2020C. Eugene Steuerle
Business Taxes: TaxVox

The Supreme Court Is Hearing A Case That Could Block the IRS From Halting Abusive Tax Shelters

Tomorrow, the US Supreme Court will hear oral arguments in CIC Services v. IRS, a case that threatens to damage the integrity of the tax...
November 30, 2020Chye-Ching HuangMark J. Mazur
Individual Taxes: TaxVox

By Overturning the ACA, The Supreme Court Would Cut Taxes Substantially For High-Income Households

Last week, President Trump said the Administration will urge the US Supreme Court to overturn the entire 2010 Affordable Care Act. While the High Court...
May 12, 2020Howard Gleckman
State and Local Issues: TaxVox

The Census Is About Nearly $1 Trillion In Federal Spending, Not Just Elections

The US Supreme Court’s decision to leave a US citizenship question off the 2020 Census ( for now ) has focused unusual attention on the...
June 27, 2019Tracy Gordon
State and Local Issues: TaxVox

What Will Happen To Online Sales Taxes in the Wake of the Supreme Court’s Wayfair Decision?

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 26, 2018Howard Gleckman
State and Local Issues: TaxVox

Six Reasons Why States Shouldn’t Be Counting Their Sports Betting Tax Revenue Yet

Will the Supreme Court’s decision allowing states to legalize sports betting be the tax revenue jackpot that some states hope for? Perhaps, but plenty of...
May 16, 2018Howard Gleckman