In a 2021 interview , Republican Vice Presidential candidate JD Vance indicated that families with children should pay less in taxes than childless taxpayers at...
In Loper Bright , a case about the environmental regulation of fishing boats, the Supreme Court overruled the Chevron doctrine , which required courts to...
With Vice President Kamala Harris now the presumptive Democratic nominee, the political world has moved to one of its favorite parlor games: running mate speculation...
Ask seven public policy think tanks how to get the federal budget on a “strong, more sustainable fiscal path” and you’ll inevitably get seven different...
Should Vice President Kamala Harris ascend to the top of the Democratic ticket, her legislative record as a senator may shed light on her future approach to tax policy.
State revenue forecasting has always been a complex task. Given these challenges, state forecasters tend to underestimate rather than overestimate revenues to avoid potentially severe...
If the Court determines that “realization” is a Constitutional requirement, the decision would, at worst, threaten to gut the taxation of capital income. At best, it would require the Court to join Congress and the US Treasury Department in the endless game of whack-a-mole on tax shelters.