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December 14, 2010
Historical Perspective: Why Liberals Should Like Tax Reform
The smart money bets against tax reform -- always and everywhere. But every once in a while -- usually a long while -- the smart money is wrong. In recent weeks, we've seen a few stray signals that this particular while may be almost over.
December 6, 2010
Federal Income Tax Reform: International Recommendations
In an article addressed to the National Commission on Fiscal Responsibility and Reform, Robert H. Dilworth discusses the proper federal income tax treatment of income from cross-border trade and investment.
November 22, 2010
The Myth of Political Cover
Last week I attended a roundtable on the deficit reduction plan released by Erskine Bowles and Alan Simpson, co-chairs of the National Commission on Fiscal Responsibility and Reform.
November 19, 2010
Fiscal Crisis, Part 2: Catastrophe
Last week we talked about the first stage of the U.S. fiscal crisis: the slow erosion of long-term growth because of mounting government debt.
November 1, 2010
Fiscal Crisis, Part 1: The Slow Descent to Second-Class Status
It is undeniable that we are on the path to fiscal collapse.
September 27, 2010
The Pending Expiration of the Bush Tax Cuts and the Economy
A series of tax cuts were enacted early in the George W. Bush administration by the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
September 27, 2010
So How Did the Bush Tax Cuts Work Out for the Economy?
The 2008 income tax data are now in, so we can assess the fulfillment of the Republican promise that tax cuts would produce widespread prosperity by looking at all the years of the George W. Bush presidency.
September 22, 2010
Taxing Sin: A Win-Win for Everyone?
In this article, Bartlett reviews the history of taxing sin in the United States, showing that revenue needs usually triumph over sumptuary considerations.
July 14, 2010
40 Years of Memories
An Open Letter From the Chairman of the Board of Tax Analysts
Tax Analysts is now 40 years old. I can’t believe it.
June 21, 2010
Marginal Impact
The retail sales tax is a prominent feature of the state and local tax landscape. Forty-five states and the District of Columbia have broad sales taxes, with only Alaska, Delaware, Montana, New Hampshire, and Oregon lacking such a tax.
May 17, 2010
Ramifications of California's Shift to a Market-Based Sourcing Rule
In Baker's Take, J. Pat Powers and Kendall L. Houghton with Baker & McKenzie State Tax Practice write about the effects on various businesses of California's shift to market-based sourcing.
May 10, 2010
Tax Expenditures Need to Be Cut Too
Martin Lobel argues that Congress needs to reexamine existing tax expenditures and set up standards that new ones must meet before being enacted.
May 10, 2010
Listen to the CBPP on Tax Credits for the Poor
In The Politics of State Taxation, contributing editor David Brunori writes about a report from the Center on Budget and Policy Priorities criticizing states that are trying to balance their budgets by eliminating tax breaks for the poor.
May 3, 2010
Taxes, Spending, Politics, and a Shelf Project Idea
Kip Dellinger is a CPA in Santa Monica, Calif. He is a former chair of the American Insitute of Certified Public Accountants Tax Division Practice Responsibilities Committee and writes and teaches in the areas of tax practice quality control and tax practice conduct standards and ethics.
April 12, 2010
As Certain As Death — Quotations About Taxes (2010 Edition)
Tax Analysts is proud to announce As Certain As Death — Quotations About Taxes (2010 Edition).
April 5, 2010
Special Report: The U.S. International Tax System at a Crossroads
In a special report published exclusively in Tax Notes, four senior tax leaders of Ernst & Young LLP and Ernst & Young Global -- all former Treasury officials -- caution that the U.S. international tax system stands at a crossroads.
February 3, 2010
Amazon's Arguments Against Collecting Sales Tax Do Not Withstand Scrutiny
The Internet retailer Amazon.com has offered two primary justifications for opposing efforts of a growing number of states to require the company and other online retailers to charge sales tax.
February 2, 2010
Streamlining Versus 'Amazon' Laws: The Remote Seller Dilemma
There are many reasons that electronic commerce exploded in the past decade