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December 29, 2010
Dodging Repatriation Tax Lets U.S. Companies Bring Home Cash
"In 2008, large U.S. pharmaceutical companies reported about four-fifths of their pre-tax income abroad, up from about a third in 1997, according to a March article in the journal Tax Notes by Martin A. Sullivan, a contributing editor and former U.S. Treasury Department tax economist."
December 23, 2010
Corporate Leaders Pressing Obama for Tax Relief
"'The bottom line with a territorial [tax system] is that it will make every tax administration problem we have now worse and knock out what remaining revenue we get from taxing foreign [corporate] income,'" said Lee Sheppard, a tax lawyer for the nonprofit Tax Analysts, which publishes Tax Notes
December 20, 2010
PolitiFact: Passage of the Federal Income Tax was a Truly Bipartisan Affair - 100 Years Ago
" the late 1890s, the government's primary revenue source was tariffs -- essentially, consumption taxes on items imported into the United States, said Joseph Thorndike, director of the Tax History Project at the Falls Church, Va.-based group Tax Analysts."
December 14, 2010
'Temporary' Tax Code Puts Nation in a Lasting Bind'
The Wall Street Journal
"Some call the worries exaggerated. 'I truly do believe the concerns expressed over tax uncertainty are truly overblown,' says Martin Sullivan, an economist with Tax Analysts, a nonprofit tax publisher, who sees today's situation as quite manageable compared with the profound business uncertainty companies faced during the financial crisis."
December 12, 2010
IRS to Get Loss, Profit Reports
San Francisco Chronicle
"'It's sort of like the government is deputizing the brokers,' says Lee Sheppard, a contributing editor with Tax Notes."
December 8, 2010
What's in the Tax Compromise for Ordinary Americans?
The Kansas City Star
"The Kansas City Star interviewed Ben Harris of the Tax Policy Center at the Brookings Institution, Steve Bell of the Bipartisan Policy Center and Christopher Bergin of about the proposed goodies in the tax bundle."
December 8, 2010
Bush Tax Cut Deal and Surprise Stimulus -- What They Cost
"...Tax Analysts reported that earlier this fall the administration estimated that a 100% expensing provision proposed by Obama would cost $30 billion over 10 years. It also estimated that making the R&D credit permanent would cost $100 billion."
December 6, 2010
50 Informative Blogs About Taxes
Online Accounting, sponsored by Tax Analysts, has been featured on Online Accounting Degree's list of the Top Blogs about Taxes.
November 24, 2010
Turkey Farmers Squawk Over Ethanol Tax Break
The Wall Street Journal
"As reported by Tax Analysts ["Lobby Lookout: Turkey Trade Group Opposes Ethanol Tax Breaks," by Meg Shreve, 2010 TNT 226-3], Turkey Federation officials have seen indications lawmakers won't simply extend the ethanol breaks again, as they have in past years. The federal government's grim fiscal outlook is causing lawmakers to look for ways to cut spending and trim tax favors."
November 24, 2010
Countdown for November 24, 2010
Countdown with Keith Olbermann
Pulitizer Prize-winning reporter David Cay Johnston talked about "recent reports of renewed lavish spending by the wealthy and why tax cuts for the rich won't improve unemployment."
November 22, 2010
First Look
"Former New York Times star tax reporter David Cay Johnston, now at Tax Notes, in a piece posting later this morning at 'Republican congressional leaders have said they will let all of the Bush tax cuts expire unless the president bows to their demand that the top 3 percent of Americans be included in any tax cut extension. [President Barack] Obama should call their bluff... this is a fight that Obama can win, and win handily...'"
November 22, 2010
Obama Should Cut The Corporate Tax Rate
"In 2006, Martin Sullivan, the economics writer for the trade publication Tax Notes, predicted that 'some forward-looking Democratic candidate will follow the lead of the European left and propose a major cut in the corporate tax rate' as a means of preserving the corporate tax base."
November 19, 2010
Standoff on Bush Tax Cuts Could Benefit Obama, David Cay Johnston Says
Yahoo! Finance
"'This could actually benefit the President, if the Republicans insist all or none,' says Tax Notes columnist and Pulitzer-Prize winning journalist David Cay Johnston. Johnston speculates the tax debate could conclude with some concessions on both sides."
November 15, 2010
Tax Cuts Bring Up Issue of Widening Income Gap in U.S.
"Economist Martin Sullivan with Tax Analysts says by increasing income tax rates on the families earning more than $250,000 a year, President Obama keeps tax cuts for 98 percent of all families and raises $700 billion in revenue over the next 10 years."
November 12, 2010
Companies Would See Big Tax Shifts
The Wall Street Journal
"[Tax-reform plans proposed by President Obama's deficit-cutting commission] 'are a major step forward and would help get the tax code out of business decision-making,' said Martin Sullivan, an economist with Tax Analysts, a nonprofit tax publisher."
November 8, 2010
Countdown for November 8, 2010
Countdown with Keith Olbermann
Pulitzer Prize-winning reporter and Tax Analysts columnist David Cay Johnston discussed whether Democrats and Republicans can reach an agreement on Bush tax cuts.
November 7, 2010
Tiered, Flat, or Sales Tax?
"Except for a brief period during the Civil War, the nation's progressive income tax system, in which wealthier citizens pay higher tax rates, began in 1913 with the passage of the 16th Amendment to the Constitution...'It was really a political calculation to say, "Our goal here is to shift the burden up the income scale,"' said Joseph J. Thorndike, a tax historian with Tax Analysts, a nonpartisan research group based in Falls Church, VA."
November 5, 2010
Countdown for November 5, 2010
Countdown with Keith Olbermann
David Cay Johnston, Pulitzer-Prize winning reporter and Tax Notes columnist , discussed "conflicting signals from the White House on whether President Barack Obama is willing to compromise on extending tax cuts for the rich."
November 2, 2010
'An Inconvenient Tax' Explains Confusing Financial System
"'We face fiscal problems in this country right now, over the long term that are so serious that we should all fear for the safety of our children down the road.' Thorndike said. 'Americans cannot ignore that they're going to have to adjust, cowboy up, and deal with this nasty, boring, tedious topic because it's just too important to ignore.'"
November 2, 2010
An Open Letter on Taxes to Bill Gates, Sr.
"Microsoft has become increasingly adept at parking its profits in low tax foreign jurisdictions, rather than paying U.S. taxes. After analyzing Microsoft's financial statements, Tax Analysts' Martin A. Sullivan recently concluded that Microsoft 'has dramatically stepped up its efforts to take advantage of lax U.S. transfer pricing rules.'"
October 30, 2010
Google Slashes Overseas Tax Rate Through 'Double Irish' and 'Dutch Sandwich' Strategy
The Washington Post
"'It's remarkable that Google's effective [tax] rate is that low,' said Martin Sullivan, a tax economist with Tax Analysts. 'We know this company operates throughout the world mostly in high-tax countries where the average corporate rate is well over 20 percent.'"
October 27, 2010
A Suggested Reading List for President Obama suggests that President Obama add Tax Analysts columnist David Cay Johnston to his reading list.
October 26, 2010
64 Tax Blogs for Geeks and Wonks
CPA Trendlines
CPA Trendlines includes on list of "64 Tax Blogs for Geeks and Wonks"
October 25, 2010
Buffet Taps Fund Manager to Oversee Portfolio
The Washington Post
"As the recession pushed U.S. incomes down last year, America's highest earners -- 74 people who each made more than $50 million -- saw their pay more than quintuple on average to a record $519 million apiece...The figures were reported by David Cay Johnston, a columnist on, a Web site sponsored by Tax Analysts, a nonprofit tax information organization based in Falls Church."
October 14, 2010
Chilean Miners: Saved by Capitalism?
"David Cay Johnston posted another installment of his penetrating series of examinations of tax structure and inequality in the United States at today."
October 12, 2010
Del. Senate Candidates Won't Release Tax Returns
Associated Press
"Joseph Thorndike, a tax historian and contributing editor for Tax Analysts, a Virginia-based nonpartisan group, said more candidates have been willing to release tax returns in recent years, although many have reservations about doing so."
October 7, 2010
White House Adviser Goolsbee's Comment on Koch Taxes Reviewed by Treasury
"Christopher Bergin, chief executive of Tax Analysts, a Falls Church, Virginia, publisher of tax information, said it's 'incredibly unlikely' that top White House officials would violate confidentiality laws. Even if they tried, IRS procedures put in place after President Richard Nixon tried to use the agency for political purposes would stop them, Bergin said."
October 7, 2010
No Virginia, You Can't Rely On IRS Rulings
"You can thank Tax Analysts for breaking loose much of the otherwise secret IRS law, not only PLRs, but also Chief Counsel Advice, Technical Advice Memoranda, Field Service Advice, and many other IRS missives that shed light on what the IRS is doing and thinking."
October 4, 2010
21st Century Research
"Formed in 1970 by former Treasury lawyer and tax expert Thomas F. Field, Tax Analysts is a nonprofit engaged in tax research, lobbying, litigation and publishing. By the end of its first decade, however, Tax Analysts had become the nation's leading provider of unbiased tax information, its publications serving as a forum for evenhanded debate of contentious policy issues. The organization has assumed a prominent role in the tax policy process, offering congressional testimony, publishing newspaper opinion articles, and preparing analyses of key policy issues."
September 25, 2010
Bush Tax Cuts Reduced Total Income by $2.7 Million
The Huffington Post
Tax Notes article and post by David Cay Johnston 'So How Did the Bush Tax Cuts Work out for the Economy?' was referenced on the front page of The Huffington Post"
September 24, 2010
Countdown for September 24, 2010
Countdown with Keith Olbermann
David Cay Johnston, the author of Free Lunch and columnist for Tax Analysts Tax Notes was interviewed on the subject of tax cuts under the Bush administration.
September 22, 2010
Countdown for September 22, 2010
Countdown with Keith Olbermann
David Cay Johnston, the author of Free Lunch and columnist for Tax Analysts Tax Notes was interviewed on the subject of tax cuts for small businesses.
September 15, 2010
Governor Debate Showdown to be Decided Today
"Joseph Thorndike, the director of the Tax History Project at the nonprofit group Tax Analysts, said candidates should voluntarily disclose personal income taxes as a matter of transparency. Still, a public debate should not hinge on this, he said."
September 13, 2010
Taxing The Wealthy: A Historian's Perspective
"Joseph Thorndike, director of the Tax History Project at the nonprofit group Tax Analysts, and the author of the forthcoming book Their Fair Share: Why Americans Tax the Rich discussed the history of upper-income taxes.
September 13, 2010
Countdown for September 13, 2010
Countdown with Keith Olbermann
David Cay Johnston, the author of Free Lunch and columnist for Tax Analysts Tax Notes was interviewed on the subject of tax cuts.
September 12, 2010
Americans don't mind taxes -- they hate tax loopholes
The Washington Post
"Real tax reform -- the kind we need to solve the nation's long-term fiscal crisis -- will involve sacrifice from everyone, not just the fortunate few."
September 12, 2010
Taxes: What people forget about Reagan
"By today's standards, the Gipper would easily qualify for status as a back-stabbing, treacherous RINO [Republican in Name Only]," wrote Tax Analysts contributing editor Martin Sullivan, in an article for Tax Notes in May.
September 9, 2010
A Closer Look At Past Tax Overhaul Attempts
"According to Joe Thorndike, tax historian at Tax Analysts, tax overhaul happens when it must, not when it should. 'Big changes only come when there are wars or major depressions,' he says.
September 7, 2010
Rep. Eddie Bernice Johnson Repays Congressional Black Caucus Foundation for Scholarships
"Fred Stokeld, editor of The Exempt Organization Tax Review, a publication of Tax Analysts, agreed that the excise tax could come into play. 'The IRS can impose penalty excise taxes on charity insiders...who benefit from excess benefit transactions or private inurement,' he said. Without passing judgment specifically on Johnson's actions, he added, 'scholarships going to the relatives of a charity's officials could be considered inurement.'"
September 7, 2010
Reactions to Obama’s Business Tax Write-Off Proposals
The New York Times
"Martin A. Sullivan, contributing editor, TaxAnalysts: 'The first-year write off of plant and equipment — known as 'expensing' — has long been a dream of the business community. But it will probably win Obama little support because of its temporary nature…"
September 4, 2010
Are Multinationals Evading Taxes?
The National Journal
"Critics complain that the system is prone to abuses, noting that firms can claim large foreign credits in countries with higher tax rates against income earned halfway around the world in low-tax countries and never subject to U.S. tax in the first place. 'It's like you earned the money, but your twin brother paid the tax on it,' said Robert Goulder, editor-in-chief of international publications at Tax Analysts, a nonprofit publisher."
September 2, 2010
Transparency and the I.R.S.
The New York Times
"Years of litigation under the Freedom of Information Act by the organization I head show how hard the I.R.S. has fought to keep its rulings on how it applies tax laws in particular cases a secret."
September 1, 2010
The Future, the Deficit, the Federal Budget
Financial Review
"Marty Sullivan, a contributing editor at Tax Analysts, a nonprofit publisher of tax information and publications, explains just how extremely difficult it will be for the commission to prescribe a palatable deficit remedy."
August 31, 2010
Al Capone Tax Enforcement Applied To Puppy Mills
"When the Feds couldn't pin murder or bootlegging charges on Al Capone, they put him in jail for tax evasion. Should states follow that example and use tax enforcement to shut down inhumane puppy mills? That's what Andrew W. Swain, chief of the Indiana State Attorney General's Revenue Division is urging his counterparts in other states to do. Indiana pioneered the approach and in an article just published in Tax Analyst's State Tax Notes ('Tax Ills Behind the Mills-- The Advancement of Puppy Protection') Swain lays out the case for the Al Capone model."
August 30, 2010
How to Invest $1 Billion Or Not
24/7 Wall St.
"Writing in Tax Notes, [David Cay] Johnston argues that the options for such a fortunate investor are few given the state of the financial markets and the economy."
August 24, 2010
Congress and Paper Companies Covet 'Son of Black Liquor' Funds
"...the IRS' 'generosity' toward companies that produce, and burn, black liquor as part of their pulp-making operations has caught the eye of Congress, writes Jeremiah Coder of Tax Analysts."
August 23, 2010
Tax Reform: These Small Steps Could Help Deficit, Economy
Bloomberg Businessweek
"'Ultimately, durable tax reform happens when it must, not when it should. It happens when old taxes just can't keep up anymore -- not with fiscal demands, not with changes in the economy,' writes Joseph J. Thorndike, of the Tax History Project at Tax Analysts, a nonprofit publisher of tax information."
August 23, 2010
Why Pay for Tax Cuts?
MSNBC Countdown with Keith Olbermann
"...if we don't adjust for what we've done over the last 10 years, it's going to damage our society...all the Bush tax cuts were financed with borrowed money, 100 percent borrowed money -- $2.4 trillion of borrowed money since 2001. And the interest alone on that equaled all the income taxes that you and I and everyone else in America paid in January and February of this year."
August 15, 2010
It Takes a Tea Party to Start a Tax Revolution: Caroline Baum
"...A second possibility, which avoids the messy problem of constitutional tinkering, is to outsource tax policy. Martin Sullivan, an economist and contributing editor at Tax Analysts, a publisher in Falls Church, Virginia, has been promoting, or dreaming about, such an idea for a while. 'What would it be like if the government conducted tax policy as it does monetary policy?' Sullivan says."
August 10, 2010
Tax Professionals Upset about Tax Court's Decision in Canal v. Commissioner
Internet Tax Lawyers
"According to Sam Young of Tax Analysts, several tax professionals have expressed concern over the Tax Court's recent decision in Canal Corporation v. Commissioner."
August 5, 2010
Happy 149th Birthday, Income Tax!
Don't Mess With Taxes
"According to Tax Analysts' Tax History Project, lawmakers back then preferred an emergency property tax like the one they instituted during the War of 1812. But the Constitution required the federal government to apportion the burden among states on the basis of population rather than property values."
August 4, 2010
Sales Tax Saving or Gimmick? Floridians Get Ready for Back-to-School Tax Holiday
The Palm Beach Post
"'Sales tax holidays are the world's greatest political gimmick,' said David Brunori, contributing editor of State Tax Notes, a publication of nonprofit organization Tax Analysts. 'People don't save near as much as people think they'll save.'"
August 2, 2010
Charlie, Rangeled?
"Christopher Bergin reports that President Obama is nudging Rep. Rangel out the door."
August 1, 2010
Sales Tax, use tax and Internet purchases
Don't Mess With Taxes
"'We're looking at September, because I think September, October, the fiscal crisis and pressures on the states will be such an order of magnitude that we're going to have to do something,' Delahunt told Tax Analysts. 'We have to let the states help themselves.'"
July 28, 2010
101 Top Tax Policy Blogs
" was designed to help the average American taxpayer make sense of the tax system through well-researched articles and opinion posts."
July 28, 2010
Will a Tax Break for Multinationals Create Jobs?
"The repatriation holiday produced a windfall gain for companies with large amounts of accumulated earnings in low-tax countries," wrote economist Martin A. Sullivan, and Lee A. Sheppard in an article analyzing the tax break's impact for Tax Analysts, a provider of tax information."
July 27, 2010
Are the Rich Just Lucky?
The New York Times
"Christopher Bergin, the president and publisher of Tax Analysts, makes an interesting observation about the rhetoric the Obama administration has been evoking in its efforts to end some of the Bush tax cuts [see post "Tax Class Warfare -- It's Not About Luck," July 27, 2010].
July 22, 2010
Transfer Pricing; Committee: House Ways and Means
Congressional Quarterly
"In addition to anecdotal evidence from practitioners, and the revelations from court cases, economic data from a variety of sources indicate inappropriate profit shifting occurring on a large scale. By 'inappropriate' I mean the perfectly legal but economically indefensible assignment of profits to subsidiaries in low-tax jurisdictions."
July 21, 2010
Rivals for U.S. Tax-Panel Chairmanship Escalate Gifts for Fellow Democrats
"Pelosi stood by Rangel for months as misconduct allegations were investigated, in part because choosing a successor would be so difficult, said Christopher Bergin, chief executive of Tax Analysts, a Falls Church, Virginia, publisher of tax information."
July 15, 2010
Oil Industry Can Afford Cleanup Tax
"Transocean, the company that owns the oil drilling platform where the gulf leak occurred, moved its headquarters from Houston to Switzerland to avoid paying U.S. taxes. It still has 1,300 people in Houston, and about 12 in Switzerland. It saved $1.8 billion in taxes, according to a study by Martin A. Sullivan, an economist for the trade publication Tax Analysts."
July 12, 2010
Is Greece Relevant? Seven Lessons for the U.S. From the Greek Fiscal Crisis
Taxes are indeed the price of civilization. Tax Analysts' Martin A. Sullivan emphasizes that rampant tax evasion has exacerbated Greece's national deficit.
July 10, 2010
Too Rich to Live?
The Wall Street Journal
"Of course, there is a 'death incentive' whenever Congress raises the estate tax. But it hasn't happened in decades; the top rate has held steady or fallen since 1942, according to tax historian JosephThorndike of Tax Analysts, a nonprofit group. In fact, the jump from zero to 55% would be 'the largest increase in a major tax that we've ever seen,' Mr. Thorndike says."
July 7, 2010
Oil Companies Benefitting From Tax Breaks And Subsidies As Congress Meekly Looks On
The Business Insider
"A recent study by Martin A. Sullivan, an economist for the trade publication Tax Analysts, found that the five oil drilling companies that had undergone these corporate inversions had saved themselves a total of $4 billion in taxes since 1999."
July 4, 2010
Taxes and the Declaration of Independence
TaxProf Blog
"Chris Bergin, President and Publisher of Tax Analysts, provides his perspective on July 4th:...'In the United States of America, taxes are what citizens pay for a civilized society. This means that each and every one of us has a say in how much tax we pay and where the revenue from what we pay should go. In these tough times, knowledge is the greatest currency, especially when it comes to our money.'"
July 3, 2010
U.S. Account Holders at HSBC Now Under Scrutiny
"Tax Notes Today reports that some U.S. owners of HSBC accounts are receiving letters from DOJ Tax Criminal Section advising that they are targets of criminal investigations with respect to their offshore accounts. Jeremiah Coder, 'HSBC Clients Under Criminal Investigation,' 2010 TNT 128-1 (7/6/10)."
July 3, 2010
As Oil Industry Fights a Tax, It Reaps Subsidies
The New York Times
"A recent study by Martin A. Sullivan, an economist for the trade publication Tax Analysts, found that the five oil drilling companies that had undergone these 'corporate inversions' had saved themselves a total of $4 billion in taxes since 1999."
July 1, 2010
Change in IRS Rules Could Block Rewards for Whistleblowers
The Washington Post
"'I believe that it is unseemly in this country to encourage people to turn in their neighbors and employers to the IRS as contemplated by this particular program,' Korb, now a lawyer in private practice, said in a January interview with the publication Tax Notes. 'The IRS didn't ask for these rules; they were forced on it by the Congress,' he said."
June 28, 2010
In the Public Interest: An Oil Industry Tax-Dollar Leak No Amount of 'Top Kill' Can Stop
The Huffington Post
"The scam was brought to light this week in Tax Notes, a news magazine for tax experts, in a piece by Pulitzer-Prize winning former New York Times reporter David Cay Johnston. It is also available free at"
June 22, 2010
What We're Reading: Racist Foreclosures
The New York Times
"David Cay Johnston [Tax Analysts columnist] on a regulatory rule that forces you to pay other people's taxes."
June 21, 2010
Gulf Oil Spill: Rig Owner's Avoidance Of U.S. Jurisdiction Angers House Panel
The Huffington Post
"...Martin Sullivan, contributing editor of Tax Analysts, has calculated just how much money Transocean saved by avoiding U.S. taxes. The grand total since 2002: $1.88 billion."
June 19, 2010
VAT Tax Shadowboxing
The National Journal
"Europeans did not immediately welcome the VAT, according to Robert Goulder, an editor who tracks VAT issues for Tax Analysts, based in Falls Church, Va. 'European consumers initially complained about higher prices, but those grievances went away pretty quickly. The implementation caused big headaches, however, for European merchants. All commercial enterprises, including small-scale operators, were forced to track inventory and account for every purchase of inputs and retail sale. That was long before the age of computers, optical barcodes, and inventory software."
June 18, 2010
German Billionaires for a 'Rich Tax'
The New York Times
"'s David Brunori notes, these fiscal troubles cannot be fixed by donations from rich people alone. They probably can't even be fixed by new, mandatory taxes on rich people alone -- which is why a broader-based tax like a value-added tax may be in the country's future."
June 17, 2010
More Trouble for Local Businesses?
The Walton Sun
"Tax Analysts,, is a worldwide leader in tax news and analysis. Their spokesperson Chris Bergin points out that the huge deficit the United States is running is changing the dynamics. 'The IRS is under political pressure to close what's called the 'tax gap' (the difference between taxes owed and taxes paid) and go after people who are not paying their taxes."
June 15, 2010
The Willis Report for June 15, 2010
The Willis Report
"According to an analysis of Transocean's public filing by Tax Notes, moving these executives' offices has helped to cut its tax rate from 31.6 percent to almost 17 percent, a reduction of 15 percent."
June 14, 2010
Caymans Move Cut Transocean's Tax by $2 Billion, Magazine Says
"Tax Notes magazine, a weekly journal published by Tax Analysts, said Transocean's filings with the Securities and Exchange Commission show it cut its overall global tax rate to 16.9 percent in 2009 from 31.6 percent a decade earlier after moving from Houston."
June 14, 2010
Transocean: Better at Tax Planning Than Oil Drilling
"Martin A. Sullivan of Tax Analysts has another of his astonishing reports out entitled 'Oil Drillers Gain Billions From 'Immoral' Tax Break.'"
June 9, 2010
Keeping Tabs on Restaurant, Bar Tips
"Chris Bergin, publisher of Tax Analysts, says the IRS is under the gun to capture more of that lost revenue. 'We're running huge deficits, We've got an enormous debt,' said Bergin. 'The IRS is under political pressure to close what's called the "tax gap" and go after people who are not paying their taxes.'"
June 5, 2010
Summer Books: Forget Novels, Think Tax on the Beach
The Wall Street Journal
"Those who want their insights bite-sized should check out As Certain as Death: Quotations About Taxes. This is the second edition of a work compiled by Jeffery Yablon and published by the respected nonprofit group Tax Analysts (free, while supplies last, at"
May 31, 2010
Do We Need a National Sales Tax?
"VATs 'often generate half of a country's public revenues,' says Robert Goulder of Tax Analysts, a nonprofit publisher of tax-policy magazines. In France, for instance, the VAT accounts for 52% of the money the government collects. 'Most of the 150 countries that have a VAT would be fiscally crippled without it,' Goulder says."
May 20, 2010
Congress Raises Curtain on Tax and Spending Bill
"House and Senate Democrats differ about just how broadly the carried interest change should be applied. Senate Democrats, for instance, are pushing to exempt venture capital firms, according to Tax Analysts."
May 13, 2010
'Transfer Pricing' Allows Companies to Avoid Tax on Profits -- Legally
World News with Diane Sawyer
Martin Sullivan, tax economist and Tax Analysts contributing editor, was interviewed on World News with Diane Sawyer
May 11, 2010
Sales Tax Streamlining Effort: Congressional Bill Imminent
The Tax Foundation
"According to John Buhl of Tax Analysts, the compromise is that vendors would recieve 0.9% of receipts in states that have just one sales tax in the state, and 1.0% in states with local sales taxes in addition to the state sales tax."
May 10, 2010
Minnesota State Senate Floor Session Takes Up Budget Balancing Bill
Minnesota Senator Thomas M. Bakk (DFL)
Minnesota Senator Thomas M. Bakk quoted from Tax Analysts State Tax Notes during a recent floor session.
May 6, 2010
Open government often closes doors; Some transition data kept secret
The Washington Times
"Former New York Times tax reporter David Cay Johnston, writing in September for the publication Tax Notes, recounted his struggles to obtain from the Treasury Department documents the IRS had prepared for the Obama transition team."
May 6, 2010
What We're Reading: Ransom Notes
The New York Times
Recent article "A Ransom Note to America," published May 6, 2010 on Tax Analysts site, is included on The New York Times' Economix reading list.
April 28, 2010
Is Public Truly Getting IRS-Congress Distinction?
"David Cay Johnston's latest Tax Notes commentary...addresses one of my favorite topics. In his commentary, Johnston calls attention to the adverse impact on the tax policy debate of the huge amounts of misinformation being delivered by news organizations, politicians, and the tea party movement."
April 27, 2010
The I.R.S. Is ... Popular?
The New York Times
"David Cay Johnston, a former reporter for The New York Times who is now a columnist for Tax Notes, a nonprofit publisher of tax information, finds that the Internal Revenue Service is relatively well-liked, at least compared with some other prominent political figures and organizations."
April 21, 2010
Getting Wall Street to Pay Up
"...the International Monetary Fund is expected to propose two financial sector taxes later this week at a G20 meeting to pay for future bailouts and deter risk taking, according to Tax Analysts."
April 16, 2010
The Obamas Release Their 2009 Income Numbers
"The Obamas' tax return indicates that they gave about 6 percent of their income to charity, which is well above the national average. [Marty Sullivan, Contributing Editor, Tax Analysts]"
April 15, 2010
U.S. Consumption Tax Is Tempting VAT of Poison
"Most economists agree the VAT is efficient: it raises lots of revenue. There are 140 countries with 'successful VATS,' says Robert Goulder, a tax attorney at Tax Analysts, a publisher in Falls Church, Virginia. Success is defined as 'an ATM machine for the public sector,' he says. 'You have to cut spending as well.'"
April 15, 2010
Tea Party Movement and Taxes
KGO Radio San Francisco
Chris Bergin, President and Publisher, Tax Analysts, discussed the Tea Party movement and taxes.
April 15, 2010
Tax returns: Is Obama Highest Earning President Ever?
The Christian Science Monitor
"Their $5.5 million, coming largely from royalties from President Obama's book, was more than four times what George H.W. Bush earned in 1991 ($1.3 million) and more than five times what Bill Clinton made in 1996 (1.1 million), according to documents amassed by [Tax Analysts] Tax History Project."
April 15, 2010
Play Name that Tax Return! Which U.S. president sent in this return?
"The Tax History Project was established by Tax Analysts in 1995 to provide scholars, policymakers, students, the media, and citizens with information about the history of American taxation. The project pursues its mission through a program of web-based documentary publication and original historical research."
April 14, 2010
Tea Party Finds Inspiration In Boston History
NPR Morning Edition
"[Joseph] Thorndike, who is also director of the Tax History Project at the nonprofit group Tax Analysts, says many people seem to think the Boston Tea Party was a protest about high taxes. But it wasn't; he says it was about that famous phrase in fourth-grade history books: 'No taxation without representation.'"
April 14, 2010
As Analysts Ponder Grand US Fiscal Deal, VAT Seen As Ace Card
"According to a recent essay on the VAT in Tax Notes by Robert Carroll and Alan Viard, a VAT is used by all OECD nations other than the U.S. and by at least 145 nations around the world."
April 13, 2010
The Real Tea Party
The New York Times
"'The Boston Tea Party was certainly a tax protest, but it was not a protest against high taxes. In fact, it was sparked by a tax cut, not a tax hike.'...Find more interesting factoids about this cultural touchstone, by Joseph J. Thorndike at Tax Analysts []."
April 13, 2010
What We're Reading: Quotes About Taxes
The New York Times
"Some quotes about taxes, some famous and others not so famous. You can find the whole book As Certain as Death, Quotations About Taxes by Jeffery L. Yablon] of quotes here [$file/Yablon2010.pdf]"
April 12, 2010
A Profile in Courage
Black Enterprise
"Only 10% of about 300 of such [pro se] cases were decided in the defendant’s favor in 2009, according to Tax Analysts, a nonprofit tax news and analysis firm in Falls Church, Virginia."
April 12, 2010
'Earthshaking' ways to fix U.S. debt
"Indeed, the magnitude of the changes required is 'nothing short of earthshaking,' Martin Sullivan, contributing editor at Tax Analysts, wrote in Tax Notes.
April 12, 2010
For Your Reading Entertainment: As Certain as Death, Quotations About Taxes
Tax Foundation
"While mired in tax filing hell this week, I recommend giving the 1040 and pencil a break and taking some time to flip through As Certain as Death, Quotations About Taxes, a new Tax Analysts book released today which contains a collaboration of amusing, famous and pithy quotes (and lyrics) on taxes."
April 12, 2010
Clamping Down on Corporations
Martin Sullivan, Contributing Editor, Tax Analysts, discussed corporate taxes.
April 8, 2010
"What We're Reading..."
The New York Times
"'An Inconvenient Tax,' [featuring Tax Analysts Contributing Editor Lee Sheppard and Contributing Editor and Director of the Tax History Project Joseph Thorndike] a new horror film about the American tax system, opens next week."
April 6, 2010
Chicken soup for the tax-weary
" In honor of Tax Day, I'd like to recommend a new book to you: As Certain As Death: Quotations About Taxes. It's a labor of love (or possibly hate) compiled over more than 30 years by Jeff Yablon, a tax partner in the Washington office of the Pillsbury Winthrop Shaw Pittman law firm...I rarely use this space to plug any sort of product, but I'm shilling for this book because it's noncommercial, as well as amusing and occasionally educational. The book, published by Tax Analysts, a nonprofit group, goes out next week to subscribers of Tax Notes and the group's other publications. The rest of us can get it online next week at and
April 3, 2010
Taxes; Last-Minute Help
The Wall Street Journal
"....preparing a tax return is, and will problably always be, a miserable process. Even for experts. 'Look at me,' says Christopher Bergin, the president of Tax Analysts, a leading tax publisher. 'I have loved taxes ever since my first day of law school. I even love paying them. but I dread -- really dread -the process.'"
April 1, 2010
War and Taxes; Book review
Michigan Law Review
"The contrast between recent and historical wartime tax policy is the subject of War and Taxes, the provocative and fascinating new book by tax scholars Steven A. Bank, Kirk J. Stark, and Joseph J. Thorndike."
April 1, 2010
Americas -- Fair or foul?
Foreign Direct Investment
"'I am not a fan of all of Obama's proposals but I think overall they're a winner because they attack the worst abuses of our systems of arm's-length transfer pricing with a backstop, a sort of minimum tax, on high-value intangibles parked in tax havens,' says former U.S Treasury department economist Martin Sullivan, who has written hundreds of tax-related articles for Tax Notes and Tax Notes International."
March 31, 2010
North Dakota May Consider Property Tax Abolition
The Tax Foundation
"In 2007, North Dakota and its local subdivisions collected nearly $700 million in property taxes. That's a big hole to leave in the budget, as David Brunori of Tax Analysts wrote earlier this week."
March 26, 2010
Death of a Loophole, and Swiss Banks Will Mourn
The New York Times
"'The bill [Hiring Incentives to Restore Employment Act] is a huge step in the right direction because you cannot imagine how negligent we were with this stuff for years and years,' said Lee Sheppard, contributing editor of Tax Notes, a tax journal in Washington. 'We're getting serious about tax enforcement on cross-border investment flows in a way that we never have before.'"
March 13, 2010
File Away, but Pick the Right Status
The Wall Street Journal
"'The British treat everyone as an individual filer, and the French often do, while the Japanese tax system is mostly return-free,' says Robert Goulder, an international expert with Tax Analysts."
March 12, 2010
Can Income Tax Hikes Close the Deficit?
Tax Foundation
"'Mind boggling' is the term Martin Sullivan of Tax Analysts uses to describe the tax spending changes that would have to occur just to get the deficit down to 3 percent of GDP."
March 11, 2010
Helpful Resources for Navigating the Tax Maze
The Fiscal Times
"Tax Analysts also sponsors the informative site, which it says seeks 'to improve federal, state, and international tax systems, and to make tax administration more transparent.'"
March 11, 2010
Helpful Resources for Navigating the Tax Maze
The Fiscal Times
" can see presidential tax returns and other historical tax documents at Tax Analysts' Tax History Project. There you can scrutinize the latest income tax returns of President Obama and Vice President Biden, as well as Sarah Palin's returns for 2006 and 2007. You can even look up Franklin Delano Roosevelt's return from nearly 100 years ago."
March 4, 2010
Springfield Democrat is a Long Shot for Rangel Role
The Boston Globe
"“I think he [Representative Richard Neal, D-MA] would be best leader from a tax standpoint,’’ said Christopher Bergin, president and publisher of Tax Analysts, a tax policy nonprofit. Neal is chairman of the Subcommittee on Select Revenue Measures.
February 27, 2010
Pelosi Confronts Racial, Power Issues in Rangel Ethics Dilemma
Business Week
"Several factors make it difficult for Pelosi, who became speaker in 2007, to strip Rangel of his chairmanship in keeping with her hard line on ethics, said Christopher Bergin, chief executive of Tax Analysts, a Falls Church, Virginia, publisher of tax information."
February 25, 2010
Charitable Foundations Eyed As Key To Estate Tax Fix
"In a recent paper published in Tax Notes, James Madison University professors William VanDenburgh and Nancy Nichols called Gates' and Buffett's stances 'hypocritical.' They wrote: 'Warren Buffet and Bill Gates are vocal advocates for higher estate taxes, but they are mostly avoiding estate taxes while leaving their family members with highly tax-advantaged billion-dollar foundations.'"
February 25, 2010
How Jobs Bill's Tax Credit Affects Business
San Francisco Chronicle
"This could create a 'tremendous windfall' for companies with high turnover, such as retailers, restaurants and hotels, says Martin Sullivan, an economist and contributing editor to Tax Analysts. A company that loses 30 percent of its workforce could reap big tax benefits just by replacing them without increasing its head count. In this respect the bill creates an illusion of job growth, he said."
February 18, 2010
Top Earners Averaged $345 Million in 2007, IRS Says
Bloomberg News
"The 400 highest-earning U.S. households reported an average of $345 million in income in 2007, up 31 percent from a year earlier, IRS statistics show. The average tax rate for the households fell to the lowest in almost 20 years...The data were previously reported by, a blog run by Virginia publisher Tax Analysts."
February 18, 2010
Tax Rates For America's Top 400 Earners Fell As Income Soared In 2007, According to IRS
The Huffington Post
"The earnings of the 400 highest-income Americans hit new highs in 2007 while the tax rates they paid hit new lows, according to a recent IRS report. Former New York Times tax reporter David Cay Johnston reported the findings of the newly uncovered report for Tax Analysts."
February 17, 2010
The Top 400: Income Way Up and Taxes Way, Way Down
"According to David Cay Johnston, America's premier tax journalist, newly released IRS data shows that the country's very wealthiest citizens -- the top 400 -- marked enormous income gains while paying less and less in taxes."
February 16, 2010
Is Exotic Dancing a Form of Free Speech?
The New York Times
" 2007 the Texas State Legislature passed a law requiring a $5 -per-person tax on strip club patrons....Other states have levied, or have tried to levy, similar 'pole taxes'; David Brunori [Executive Vice President of Editorial Operations, Tax Analysts] has compiled a list ['Earning Money From Naked Ladies Dancing,' published on, 2/16/2010]"
February 15, 2010
States Urged Not To Wait Around For Federal Answer On Remote Sales
Sales & Use Tax Monitor
"Do states have another viable option to get vendors to collect sales tax on their remote sales? Some officials with the New York Taxation and Finance Department apparently believe so. In a recent article published by Tax Analysts/Falls Church, VA., department deputy commissioners Robert Plattner and Daniel Smirlock and tax counsel Mary Ellen Ladoeceur wrote that an alternative to the SSTP must be found, and the nexus standard enacted by the Quill decision is outdated now thanks to technology."
February 10, 2010
What We're Reading
The New York Times
"A look at the common arguments against paying taxes, and the Internal Revenue Service's response [discussed in "Tax Creeps," written by Tax Analysts President and Publisher, Chris Bergin, and published on, 2/9/2010]]
February 8, 2010
Speakers Prefer Legislation on Sales Tax Collection, Disagree on Viability in Congress
Daily Tax Report
"Featured speakers at a Feb. 5 Tax Analysts panel said that federal legislation would be preferable to states pursuing their own 'Amazon' laws to ensure the collection of remote sales on internet transactions, but disagreed whether such legislation is viable in Congress."
February 3, 2010
Hearing of the House Ways and Means Committee; Subject: The President's Fiscal Year 2011 Budget
Federal News Service
"Rep. Lloyd Doggett (D-TX):...There's great question about the particular [jobs tax credit] proposal for $33 billion that the administration has advanced. Marty Sullivan, a former Treasury Department economist, I think put it most succinctly in saying, 'The general consensus among tax experts is that the credit is a stinker because it simply encourages people to do what they would have done anyway.'"
February 2, 2010
Many Now Paying AMT Won't Feel Obama Tax Hikes
The San Francisco Chronicle
"Under the Obama proposal, people in the top two tax brackets would pay 20 percent on capital gains and qualified dividends compared to 15 percent in recent years. People in lower tax brackets would continue to pay 0 or 15 percent depending on their income. This proposed change would apply to people whether they are paying regular tax or AMT, according to Jeremiah Coder, a contributing editor with Tax Analysts."
January 31, 2010
State Tax Notes Magazine Picks Its All-Decade State Tax Team
Insurance Business Weekly
"The arrival of 2010 prompts a question: who were the most influential people in the state and local tax world over the last 10 years? State Tax Notes provides the answer in this week's column by contributing editor David Brunori."
January 30, 2010
Law Firms, Accounting Firms Lobby For Tax Reform
Wealth Strategies Journal
"Tax Analysts has published an article by Meg Shreve reporting on the lobbying efforts of prominent law and accounting firms to shape tax legilsation. Shreve reports that McGuire Woods LLP and Patton Boggs LLP have been retained by a group that is self-described as 'dedicated to the elimination of the estate and gift taxes.'"
January 27, 2010
IRS Wants Companies to Disclose Debatable Deductions
USA Today
"Calling the announcement 'a shock and awe' move, Jeremiah Coder, a contributing editor for Tax Analysts, a non-profit that studies tax issues, said some large firms would mount a 'pushback' to the IRS' justification for the disclosure."
January 26, 2010
Debating a Payroll Tax Break to Spur Jobs
TaxProf Blog
"Senators Charles E. Schumer (D-NY) and Orrin G. Hatch (R-UT) have published an op-ed in the New York Times, A Payroll Tax Break for Jobs...Martin A. Sullivan (Tax Analysts) disagrees in Sorry, Payroll Tax Break Proposal is a Loser."
January 25, 2010
Nurse Pulls Plug on Tax Collectors Over MBA Tuition
"In 2009, individuals won only about 10 percent of about 300 such cases, according to data from Tax Analysts, a group that fights for tax-system transparency and since 1972 has won a series of freedom-of-information cases against the IRS."
January 19, 2010
Is Middle Class Safe from Tax Increase?
"Chris Bergin, the president of Tax Analysts, predicts Obama will have to break his promise. He says in the future, several White-House-backed proposals will hit middle-class pocketbooks."
January 9, 2010
Nurse Outduels IRS Over M.B.A. Tuition
The Wall Street Journal
"Both the IRS's actions and her reactions are typical, says Christopher Bergin, president of Tax Analysts, a group that fights for tax-system transparency and since 1972 has won a series of freedom-of-information cases against the IRS. 'Without doing anything illegal, they muscled her. That's what they do. The pressure can be terrifying.' he says."
January 4, 2010
How to Bet on Health and Wealth
"Will Congress end the estate-tax mess next year? 'Based on the Senate's child-like behavior over health care, I wouldn't accept 50-50 odds [that it will act],' says Christopher Bergin, president and publisher of Tax Analysts, a leading provider of tax news. He thinks the lawmakers have disgraced themselves: 'They've allowed a law on the books since 1916 to expire and allowed the estate-tax area to fall into absolute chaos.'"
January 4, 2010
Tax Person of the Year
TaxProf Blog
"Tax Analysts has named its Tax Person of the Year: Bradley Birkenfeld, the whistleblower in the UBS offshore tax shelter case."
January 2, 2010
Tax Analysts' Contributing Editor Martin A. Sullivan Exposes America's 'Progressive' Income Tax.
Business & Finance Week and
"As Martin A. Sullivan explains in his cover piece in this week's Tax Notes, the weekly journal on federal taxation, those with adjusted gross incomes (AGIs) of over $10 million a year actually pay a lower effective rate than those with AGIs between $1 million and $2 million."
Press Mentions From Previous Years