Switzerland is the great reservoir of the world's money. More than $7 trillion has accumulated there from around the globe.

State corporate taxes are leaky buckets. Estimates presented here show that from 1999 through 2006, they were 22 percent less efficient than the already porous federal corporate tax.

The Isle of Man is a pint-sized economic powerhouse in the middle of the Irish Sea.

In news analysis, Joann Weiner looks at the private equity taxation debate and how the industry is protecting its tax structure.

This article examines the financial sector of the island of Jersey, paying special attention to data that could shed light on the potential for individual tax evasion.

James C. Young discusses 2008 inflation adjustments to specific portions of the individual tax system that are tied to a Consumer Price Index year ending in August.

This article introduces the Tax Analysts Offshore Project. The goal of the project is to quantify the amount of offshore tax evasion by individuals.

This article takes a long, hard look at the financial sector of Guernsey using a variety of sources.

In conjunction with a conference on business taxation and global competitiveness, the Treasury Department on July 26, 2007, released a background paper on the taxation of business income in the United States.

Contributing editor David Brunori writes about a Georgia proposal to eliminate the property tax, a proposal for Kansas to open a full-service casino, and a Center on Budget and Policy Priorities report on the Internet Tax Freedom Act.

The president's top economic adviser, Edward Lazear, is one of two inventors named on a patent application that seeks to help corporations minimize their tax bills.

The White House defended its top economic adviser Edward Lazear on September 13, following a Tax Analysts report that revealed he was one of two inventors listed on a recent patent application for a method to minimize corporate tax bills.

The president's top economic adviser, Edward Lazear, is attempting to patent a way for corporations to minimize their tax bills.

In a war waged primarily from 1998 through 2002, 35 tax havens — including some of the world's smallest countries — beat back an attack on their offshore business led by the OECD, the protector of the collective economic interest of 30 of the world's biggest countries.

The world has turned upside down for tax evaders in the U.K. In all the years from 1979 — when currency restrictions were lifted — through 2005, their offshore bank accounts remained well hidden from Her Majesty's Revenue and Customs.

"Panama, Panama. Ain't nothing like it . . . "

In a report to Congress mandated by the Patriot Act, the Treasury Department in April 2002 informed Congress it had received 177,000 FBARs in 2001.

Over the past two decades, credit card companies have made a fortune using customer data to develop new products and fee structures.

Since well before the accounting scandals of the early 2000s, tax researchers have recognized that the information public corporations report to their shareholders does not always reflect the information reported to the tax authorities.

Since presenting its company tax strategy in 2001, the European Commission has exerted an unprecedented effort to reach its goal of creating an internal market without tax obstacles in the European Union.

The Council On State Taxation has long monitored and commented on state tax administrative practices.

President Bush paid taxes at an effective rate of 29 percent in 2006, while wealthier Vice President Dick Cheney paid at a rate of just 26 percent.

László Kovács, EU commissioner for taxation and customs, visited the United States March 4-8.

As the European Union prepares to celebrate its 50th anniversary on March 25, László Kovács, the EU commissioner for taxation and customs, chose to make his first keynote address in the United States to highlight the importance of cooperation on tax policy and trade.

EU Tax Commissioner László Kovács on March 5 expressed optimism that the common consolidated corporate tax base (CCCTB) could become reality despite the well publicized opposition of some EU member states.

With no fanfare, the IRS and Treasury last week proposed an entirely new way of promulgating guidance.

The third chapter of the 2007 Economic Report of the President is a polished commentary on the ins and outs of capital taxation.

Recently the U.S. Court of Appeals for the Eleventh Circuit entered a judgment in a 25-year-old case involving Alabama's education system.

When was the last time you were challenged with a new tax return? I mean, really, a new return!

Like a Hollywood movie that hits the video shelves in a matter of weeks, President Bush's plan to expand health insurance coverage is fading fast from public view. But there is a good chance it will develop a small loyal following.

Nineteen states currently offer some version of an EITC, which in states where it is refundable provides cash payments to low-income families that file income tax returns.

I was going to lead this column off with a tirade against tax credits for the movie industry. That was before I read an article in The Topeka Capital-Journal.

"Gown wreck." Who knew?

In LTR 200543002 (July 22, 2005) and LTR 200606021 (Nov. 3, 2005), an LLC organized under the laws of a foreign jurisdiction maintained an office in the U.S. and intended to pay dividends to its presumably U.S. shareholders.

Territorial income tax systems are designed to exempt the "active" income of a U.S. firm's foreign branches or foreign subsidiaries from U.S. income tax when that income is repatriated to the United States.

Former Clinton administration Treasury tax official Len Burman was right when he told the Senate Finance Committee that the tax exemption for employer-provided health insurance is "an upside-down subsidy."

With January comes the opening of the legislative sessions in many states. No doubt taxation will be a major issue in many of them.

Four years ago, Treasury closed the books on another fiscal year and counted $148 billion in corporate income tax receipts for 2002.

You've just smote a horde of goblins and obtained Gnorbl's Flayed Skinbands. It's midnight; you're in your underpants; and you're playing EverQuest online in your den. And maybe, just maybe, it's a taxable event.

To mark the opening of a new Congress,Tax Notes asked several members of the tax policy community to look forward and provide some words of wisdom to the new Congress and its leadership.