The House Ways & Means Committee has voted to borrow $100 billion to subsidize gym memberships and high-cost employer-sponsored health insurance, and expand Health Savings...
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...
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...
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...
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...
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.
