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December 31, 2013
Top New Year's Resolutions for Banking, Politics and Tax 2014
International Business Times
Lee Sheppard was quoted on tax treaties.
December 17, 2013
With all options 'under consideration,' Boeing won't make any decision on 777X until 2014
In an article for Forbes, Brunori said the Boeing situation is proof that "tax incentives don't work."
December 16, 2013
The COST Scorecard on Tax Appeals & Procedural Requirements
The Council On State Taxation (COST)
COST also thanks Cara Griffith, Editor-in-Chief, State Publications and Tax Analysts for sharing their research on transparency in state tax administration.
December 15, 2013
Tax reformers see hope in budget deal
The Hill
“Tax reform needs something to push it along,” argued Clint Stretch, a former top official at the Joint Committee on Taxation (JCT).
December 12, 2013
States Target Electronic Cigarettes for Revenue Potential
The Association for Convenience & Fuel Retailing
"There is zero, emphasis on zero, justification for taxing e-cigarettes right now," said David Brunori of the group Tax Analysts, a nonprofit tax analysis group.
December 12, 2013
Europe Cracks Down on Google, Apple, Facebook and the Data-Driven Tax Black Hole
International Business Times
"The main thing that is different about digital businesses is that they trade in data. So uploading of data could be separately taxed using a tax that is not an income tax. A byte tax would be a transfer tax," said Lee Sheppard of Tax Analysts.
December 12, 2013
Q&A with Marty Sullivan
Marty Sullivan talks tax avoidance with Brian Lamb.
December 10, 2013
Study: Tax Breaks Don't Lead to New Jobs
That's according to investigative reporter David Cay Johnston. He wrote in "State Tax Notes" that the study examining how many jobs these tax credits created was suppressed by the Cuomo administration.
December 9, 2013
States Move on E-Cigarettes as Washington Delays
“There is zero, emphasis on zero, justification for taxing e-cigarettes right now,” said David Brunori of the group Tax Analysts, a nonprofit tax analysis group that provides insight to private firms and government agencies
December 9, 2013
What the First Income Taxes Tell Us About
Nextgov spoke last week with Joseph Thorndike, who directs the Tax History Project and teaches tax policy at the Northwestern University School of Law.
December 9, 2013
The roots -- and some results -- of the charitable tax deduction
It’s not the most romantic view of charity, notes historian Joe Thorndike of Tax Analysts, a tax research organization. “This is maybe not the way we like to think of ourselves, where we're going to give until it hurts,” he says.
December 9, 2013
Business bible has taken a battering
Irish Examiner
This from contributor Martin Sullivan last June: “If Ireland is not a tax haven, it is a bagel.”
December 6, 2013
Fri 12/6/13 Hr 3
The John Batchelor Show
Tax Analysts has been asking the IRS for training materials - and hitting the same brick wall as the Oversight Committee.
December 6, 2013
The Punt: A coup for BlackBerry
"They point out that Ireland does not meet the OECD's definition of tax haven. Well, that's a low standard if there ever was one," wrote US journalist Martin Sullivan.
December 5, 2013
Is the IRS Overworked?
Government Executive
Christopher Bergen, the publisher’s president, devoted his blog Wednesday to reasons for what he calls the IRS’ “big stall” in turning over all of the documents that Tax Analysts -- well versed in FOIA tactics -- feels entitled to.
December 5, 2013
How the GOP lost its nerve on tax reform
“There clearly is a difference between what members from both sides of the aisle say about tax reform and what they do,” said Clint Stretch, a former counsel at the congressional Joint Committee on Taxation now at the nonpartisan Tax Analysts.
December 5, 2013
James Capretta says Obamacare is 'massive income redistribution'
An article by Martin A. Sullivan was cited.
December 2, 2013
GAO Still Underestimating Corporate Effective Tax Rate
Tax Foundation
In this week's issue of Tax Notes, Drew Lyon of PWC shows that GAO's new analysis still fails to properly adjust for net operating losses carried forward and for foreign taxes on foreign income.
November 26, 2013
Effective Corporate Tax Rates
The New York Times
The independent economist Martin A. Sullivan concluded that the truth is somewhere in between, with the effective corporate tax rate in the mid to upper 20 percent range.
November 19, 2013
Tax Foundation official says only 25 percent of what people buy in R.I. is subject to sales tax
State Tax Notes was used as a reference for this article.
November 15, 2013
IRS Hands Over Tax-Exempt Training Materials to Nonprofit Publisher
Accounting Web
In response to a lawsuit initiated by Tax Analysts, a nonprofit publisher of tax information and expert analysis, the IRS has released almost 3,000 pages of training materials used by its Exempt Organizations (EO) division, most of them dating from 2012.
November 13, 2013
IRS Training Manual: Pay ‘Special Attention’ to Groups Involved in ‘Sensitive Political Issues’
Unit 2 was included in nearly 3,000 pages of training materials released by the IRS over the past three months after Tax Analysts, a non-partisan 501(c)4 tax-exempt organization, sued the federal agency in August for not releasing documents it had requested in May under the Freedom of Information Act (FOIA).
November 13, 2013
IRS Releases Tax-Exempt Training Materials to Tax Analysts
Accounting Today
The Internal Revenue Service has released nearly 3,000 pages of training materials used by the Internal Revenue Service’s Exempt Organizations unit in making determinations of whether to grant tax-exempt status to organizations, in response to a lawsuit from the nonprofit publisher Tax Analysts.
November 12, 2013
Multinational Tax
Australian Broadcasting Corporation
Martin Sullivan is the man who figured out how the world's biggest companies avoided billions in tax.
November 8, 2013
Stock Options Among Tax Breaks Democrats Target in Budget Talks
During the 2012 presidential campaign Gingrich, a Republican and former House speaker, released a tax return that showed income of about $3 million from Gingrich Productions, which is what is known as an S corporation, according to Tax Notes.
November 7, 2013
Leadership aides huddle with Ways and Means - U.S. turns sights to two more banks for sniffing out tax evaders
Ireland says it isn’t a tax haven but few in Europe agree. Marty Sullivan examines how the low-tax jurisdiction operates.
November 5, 2013
Map: Share of State Tax Revenues from Corporate Income Tax
The Tax Foundation
David Brunori quoted in article.
November 2, 2013
7 stories to read this weekend
Meet Marty Sullivan, who figured out how the world’s biggest companies avoided billions in taxes. This story explains how he wants to stop them
November 1, 2013
The Two Most Interesting Things You’ll Read This Week Are About Corporate Taxes
Harvard Business Review
So what might an ideal tax code look like to Sullivan, who initially called out drug and tech companies for transferring patent and trademark ownership to Ireland? For one thing, any business with more than $50 million in sales would be subject to a corporate tax — no more LLC loopholes.
October 31, 2013
Hedge Funds Raiding Pensions and International Tax Law Competition
RT America
Marty Sullivan discusses the prime conditions for tax havens.
October 31, 2013
JPMorgan pact draws fire
More typically, agencies allows the tax breaks if it means they can get a bigger payment from the company, even if they know that number will be reduced later though the tax code, said Lee Sheppard, a contributing editor for the nonpartisan Tax Notes.
October 28, 2013
Koskinsen meets with Baucus, Hatch staff - WSJ gets tough — Medical device repeal tax push isn't going away
Have you ever wondered exactly how big corporations winnow away their tax bill, sometimes nearly down to zero? Marty Sullivan of Tax Notes did and he sat down with the Washington Post’s Wonkblog for a deep dive into his work.
October 28, 2013
Morning Must Reads: October 28
“Marty Sullivan figured out how the world’s biggest companies avoided billions in taxes. Here’s how he wants to stop them.”
October 27, 2013
Changing The Corporate Tax System To Make Sure Apple, Google, Facebook, Microsoft Pay Tax. Don't Bother Is The Short Answer
There’s an excellent piece over in the Washington Post about the taxation of corporate profits. The basic question being asked, using Marty Sullivan of Tax Notes as the foil for the questions, is how should we be trying to alter the corporate taxation system so that the tech giants like Apple, Google, Microsoft and Facebook actually pay corporate taxes on their offshore earnings.
October 26, 2013
Marty Sullivan figured out how the world’s biggest companies avoided billions in taxes. Here’s how he wants to stop them.
Washington Post
Marty Sullivan profiled in the Washington Post.
October 23, 2013
Morning Drive
CBS Radio LA
Chris Bergin discusses the government's delaying of tax processing but not the taxpayer deadline.
October 23, 2013
5 other botched rollouts of government programs
Yahoo! News
As tax historian Joseph Thorndike noted, one lawyer made headlines in 1915 by saying of the forms, "It is so complicated that it is utterly impossible to understand its meaning save by consulting a palmist."
October 14, 2013
A Simple Reform Could Save America From Wall Street and Boost the Economy: What’s Washington Waiting For?
Jeremy Scott quoted in article.
October 9, 2013
Mergers abroad cuts corporate taxes in US firms - report
Venture Capital Post
Tax Analysts chief economist Martin Sullivan said, "These companies are doing the math and seeing they can save a couple hundred million dollars by doing this."
October 9, 2013
Editor's Choice blog: Parker Hannifin viewed as key economic barometer
Crain’s Cleveland Business
“These companies are doing the math and seeing they can save a couple hundred million dollars by doing this,” says Martin A. Sullivan, chief economist at Tax Analysts, a nonprofit group that publishes analysis about global taxes.
October 9, 2013
2014 State Business Tax Climate Index
Tax Foundation
David Brunori quoted in the Tax Foundation's 2014 State Business Tax Climate Index.
October 8, 2013
New Corporate Tax Shelter: A Merger Abroad
The New York Times
“These companies are doing the math and seeing they can save a couple hundred million dollars by doing this,” said Martin A. Sullivan, chief economist at Tax Analysts, a nonprofit group that publishes analysis about global taxes.
October 3, 2013
Happy 100th Birthday, Income Tax!
Bloomberg Television
Joseph Thorndike discusses the anniversary of the income tax.
October 2, 2013
Medical-device tax repeal is an idea full of holes
Washington Post
Joe Thorndike's blog "The GOP Is Right About One Thing: Ditch the Medical Device Tax" was linked to in the article.
September 13, 2013
Lone Star State takes on the Free State
Interview with David Brunori on Gov. Rick Perry's effort to attract more business to the Lone Star State.
September 13, 2013
Liberal groups say they don’t see IRS targeting their tax applications
Martin Sullivan, chief economist at Tax Analysts, a group of specialty publications, tried to ascertain the accuracy of that statement. But, he found, “because the IRS is prohibited by law from releasing information on applications either denied or not yet approved, we will probably never know.”
September 12, 2013
The never-ending charade of debt ceiling fights
Refusing to raise the debt ceiling is "not like cutting up your credit cards. It's like cutting up your credit card bills," said historian Joseph Thorndike, who has written about past debt crises.
September 9, 2013
American-Made Movie Review – Reborn in the USA
Yahoo! Voices
Beginning with a brief overview of the great manufacturing period in American History which explained by Lee Sheppard, Contributing Editor for Tax Analysts, is defined as "The Compression Period."
September 6, 2013
America's first debt ceiling crisis
Op-ed by Joe Thorndike, contributing editor.
August 30, 2013
Tax Report: Income Tricks Under Fire
The Wall Street Journal
Lowballing pay can lower these taxes. Many Subchapter S owners appear to do just that: In the 15 years ended in 2010, a period when executive compensation exploded, Subchapter S income increased by two-thirds while salaries rose only 16%, according to Martin Sullivan, chief economist at Tax Analysts, a nonprofit publisher near Washington.
August 29, 2013
Representatives Propose Taxes on Firearms and Ammunition
The Tax Foundation
Noted tax expert David Brunori addressed this issue well last March:
August 26, 2013
Lawsuits Against IRS Piling Up
Government Executive
Tax Analysts, which has sued the IRS on transparency grounds multiple times beginning in 1972, in May performed its own analysis of nonprofit groups mentioned obliquely in a May audit by the Treasury Inspector General for Tax Administration. The May report found the groups had been singled out for extra scrutiny that delayed processing of their applications
August 23, 2013
IRS Sued For Not Releasing Tax-Exempt Training Manuals
A non-partisan 501(c)3 organization whose mission is to educate the public on the issue of taxation has filed a federal lawsuit against the Internal Revenue Service (IRS) seeking “training materials used for staff in the IRS’ exempt organizations office in Cincinnati.”
August 21, 2013
Behind on your taxes? You may lose your driver's license
It is if you really owe the money, and the time for disputing the charge is over, said David Brunori, deputy publisher of Tax Analysts. "Holding your feet to the fire is not necessarily crazy."
August 20, 2013
The Future of the Charitable Deduction
The New York Times
Although there was wide popular support for giving charitable contributions a tax break, there were those who questioned it. The historian Joseph Thorndike quotes a 1916 report by the Commission of Industrial Relations expressing concern that the wealthy would come to control the nonprofit world as they already controlled the profit-making world.
August 19, 2013
IRS assailed from all sides for lack of transparency
USA Today
Last week, the non-profit publisher Tax Analysts filed suit against the IRS under the Freedom of Information Act, saying the agency failed to release training materials used by the agency's Exempt Organizations staff in Cincinnati.
August 19, 2013
The IRS Has a Scandal?
The Washington Times
Numbers speak the loudest when it comes to media bias. How long has it been since ABC, NBC and CBS even mentioned the Internal Revenue Service scandal? Keep in mind that Tax Analysts, a nonprofit news group, has filed both a Freedom of Information Act request and a federal lawsuit in the past week, seeking to have a look at the federal agency’s employee training materials that ultimately led to the targeted scrutiny of conservative and tea party groups.
August 19, 2013
Tax Analysts sues IRS for failure to disclose
Last week, Tax Analysts, a nonprofit publisher, filed suit against the IRS for failure to release the training materials used by its staff in Cincinnati for analyzing applications submitted by organizations requesting exempt status.
August 19, 2013
Uneven results with changes to gas tax in Md., Va.
The Washington Times
Tax analyst and George Washington University professor David Brunori agreed that while gas taxes can alter prices by a few cents, “supply and demand are much bigger factors,” causing prices to swing up and down by as much as 25 cents in a week.
August 19, 2013
Obamacare brings up health care questions when filing your taxes
Digital First Media
These companies are also arguably the face of federal tax policy, said Chuck O’Toole the editor of the federal tax news and analysis publication Tax Notes Today.
August 17, 2013
Should U.S. Expats in Costa Rica Give Up Their Citizenship?
The Costa Rica Star
Recently, Marie Sapirie of described an instance of an American citizen whose tax situation was so complicated that the IRS actually recommended renouncement:
August 16, 2013
Chris Bergin of Tax Analysts on the IRS Political Targeting Scandal
The Tax Foundation
Christopher Bergin, president and publisher of Tax Analysts, discusses his organization's recent legal action against the Internal Revenue Service, and how Congress and the media have responded to the accusations of political targeting of nonprofit groups.
August 15, 2013
News organization sues for IRS training documents
The Hill
Tax Analysts says that the IRS has dragged its feet in handing over training materials on the process for approving exempt organizations — procedures at the heart of the investigation into the agency’s singling out of conservative groups.
August 15, 2013
Intel lays out priorities ahead of tax reform meeting – Boustany asks for a GAO review of the IRS
Tax Analysts is asking a federal court to force the Internal Revenue Service to comply with a Freedom of Information Act request to provide the news service with the training materials the agency used to review tax exempt status determinations.
August 15, 2013
Defunding wouldn't kill Obamacare taxes
"The return preparer can't sign a return that they know to be wrong," said Clint Stretch, senior tax policy counsel at Tax Analysts.
August 12, 2013
Here's The Law That's Driving Record Numbers Of Americans To Renounce Their Citizenship
Business Insider
Marie Sapirie, the legal editor at Tax Notes, even says the IRS proposed renouncing citizenship as an option for an American with a complicated tax situation who had long resided abroad.
August 8, 2013
Issa and Jordan dig into FEC emails to IRS - IRS delays furlough day - Big tax bills for small businesses
Not everybody is buying the latest take on the IRS scandal. Experts are telling the folks at Tax Analysts not to jump the gun by assuming wrongdoing in newly revealed communications between FEC employees and Lois Lerner, the former IRS employee at the heart of the targeting scandal. Fred Stokeld and David van den Berg spoke to a long list of experts who said it is too soon to jump to conclusions.
August 6, 2013
The best sentences we read today
A portion of Joseph Thorndike's blog was highlighted as one of the "best sentences read."
August 3, 2013
Social Security Cap Firm for Now
The Wall Street Journal
Proposals to eliminate the cap, or increase it sharply, have little or no chance of becoming law any time soon. "All this must await progress on tax reform. It seems that will be long in coming," says Clint Stretch, senior tax policy counsel at Tax Analysts.
August 3, 2013
Did The CFTC Do The Right Thing With EC Swaps Deal?
Commentary by Lee Sheppard, contributing editor.
July 30, 2013
Tax Reform Is Too Important For Secrecy and Backroom Deals
U.S. News & World Report
In addition to Taxpayers for Common Sense, the letter was signed by Americans for Prosperity, Tax Justice Network USA, Tax Analysts, Society for Professional Journalists, Domini Social Investments and 24 other groups.
July 29, 2013
Tax reform secrecy plan blasted
Christopher Bergin, president and publisher of Tax Analysts, which also signed the letter, put it more bluntly. "[W]hile it may not be secret law, it gets a little close to making law in secret. I realize it may be a novel idea to argue that the people have the right to know what groups their lawmakers think should get favors from their tax laws, but it's a good idea," Bergin wrote in a blog post.
July 25, 2013
Smoking Gun in IRS Scandal?
Government Executive
That same day, the trade publisher Tax Analysts located the official photo of Wilkins in the Oval Office in April 2012. Turns out he was there for a photo op with 13 other federal employees. You be the judge.
July 25, 2013
Tax overhaul: big numbers, hidden stories
Columbia Journalism Review
An initial primer on the flak we can expect from flacks appeared Monday in the Tax Analysts blog of Martin Sullivan, a former Treasury economist. Sullivan offered six initial examples of arguments likely to confuse the debate over corporate tax overhaul. Many of these arguments relate to the advance pricing agreements that Browning wrote about, because they have to do with corporations making contracts between parent company and offshore subsidiaries—essentially between sibling subsidiaries.
July 25, 2013
Can an international agreement stop the global taxation shell game?
The Washington Post
Nonetheless, multinational companies might benefit more from nothing happening, and are likely to come up with lots of rebuttals to the OECD’s proposals, which Martin Sullivan of Tax Analysts forecasts here.
July 24, 2013
Sales Tax Holidays: Politically Expedient but Poor Tax Policy
The Tax Foundation
A new Tax Foundation report highlights State Tax Notes and many of its contributors, including David Brunori.
July 24, 2013
New IRS Scandal Twist Disputed By Jack Lew
The Huffington Post
Additionally, on Wednesday, the publication Tax Analysts reported that one reason Wilkins met with the president on that day was to have a photo op (a picture was actually located on the White House's photo stream). The site confirmed as much by talking to Neile Miller, a National Nuclear Security Administration appointee also at the meeting.
July 22, 2013
IRS scrutinized some liberal groups
There’s no definitive ideological breakdown of the 298 groups that were set aside for special IRS scrutiny, but a Tax Analysts study of the 176 organizations that won IRS approval found that 122 likely had conservative leanings, including 46 with “Tea Party,” “Patriots,” and “9/12” in their name.
July 22, 2013
Can The G20 Make Multinationals Pay Tax?
Article by Lee Sheppard, contributing editor.
July 19, 2013
When it comes to the paper industry and fuel tax credits, IRS looks like a soft touch
The Washington Post
“Lobbying Capitol Hill gets all the attention,” said Martin Sullivan, a former Treasury official and chief economist of the nonprofit group Tax Analysts, “but corporations can lobby the IRS and change regulations and save billions of dollars beneath the radar. The taxpaying public is left outside, even though it is footing the bill.”
July 17, 2013
State News Quick Hits: Where Is Virginia's Gas Tax Cut? And More
Citizens for Tax Justice Blog
Martin Sullivan at Tax Analysts asks whether Virginia drivers actually benefited from the gas tax cut that went into effect earlier this month.
July 14, 2013
There's No Dollar Limit on Capital-Loss Carry-Overs
The Wall Street Journal
"I think there is very little chance of any real tax legislation between now and the midterm [elections]," says Clint Stretch, senior tax policy analyst at Tax Analysts. "The limit is not receiving any particular attention."
July 10, 2013
The myth of Corporate America's offshore cash
"The catch is that [companies] would pay that whether they repatriate the earnings or not," said Jeremy Scott, editor of Tax Notes.
July 6, 2013
A Century of Income Taxation
Commentary by Joseph Thorndike.
July 3, 2013
Explainer: Sorting through charges and countercharges in the IRS probe
The Washington Post
The fact that progressive groups may have faced scrutiny is not new. Martin A. Sullivan of Tax Analysts in May documented how a substantial minority of scrutinized groups were not conservative, including at least six with “progressive” or “progress” in the name.
June 28, 2013
The business traveler tax threat
Companies, payroll associations and tax professionals have been calling for greater uniformity among states when it comes to business travel. Without it, "it's a compliance nightmare," said Cara Griffith, editor-in-chief of state tax publications for Tax Analysts.
June 25, 2013
In IRS Scandal, Spat Over Level of Scrutiny
The Wall Street Journal
Of those, 46 had "tea party," "patriots" or "9/12" in the name; 76 were other conservative organizations; 48 were "nonconservative" organizations; and six groups couldn't be characterized, according to an analysis by Martin Sullivan of Tax Analysts.
June 24, 2013
Microsoft Joins Merck in Pitch for Tech-Friendly Tax Code
“It only makes sense that any tax reform proposal would try to cut the benefits of the members of this coalition, because they have the lowest effective tax rates,” said Martin Sullivan, chief economist at Tax Analysts in Falls Church, Virginia. “This coalition is playing defense.”
June 20, 2013
4 Facts You Might Not Have Known About The IRS Scandal
"If you look down the list you can eyeball it and see that many were conservative groups and many weren't and I just started doing Web searches on each of these groups," said Sullivan.
June 19, 2013
Some taxes on foundations punish giving. Here's a solution.
The Christian Science Monitor
As Martin Sullivan and I first described in 1995, the excise tax penalizes spikes in giving; under the current formula, a temporarily higher payout results in a higher excise tax when payouts fall back to previous levels.
June 18, 2013
Perils of moving to a no-tax state
But other states may get more aggressive in pursuing former residents, now that technology lets them analyze data better and faster from places like the IRS, said Cara Griffith, editor-in-chief of state tax publications for Tax Analysts.
June 14, 2013
New Jersey Revenue Projections: A Battle of Wills
The Tax Foundation
Billy Hamilton of State Tax Notes recently reported on the topic, noting that “[a]t a hearing on May 20, David Rosen…told the Senate budget committee that New Jersey may miss the Christie-administration’s revenue targets by as much as $937 million over the next 13 months.” Mr. Hamilton posits that it won’t just create difficulties for the Governor, but may “complicate finishing the 2014 state budget by the Legislature’s June 30 deadline.”
June 11, 2013
Offshore Items from Report on NYU Tax Controversy Forum
Federal Tax Crimes
Jeremiah Coder of Tax Analysts reported on NYU's annual Tax Controversy Forum in Jeremiah Coder, U.S. Able to Find Jurisdiction for Foreign Bank Prosecutions, 2013 TNT 111-7 (6/10/13).
June 10, 2013
Tax Notes Article by Jaime Arora: "Senate Finance Releases Reform Options for Types of Income and Business Entities"
Wealth Strategies Journal
Tax Notes has published an article by Jaime Arora, an analyst with Tax Analysts.
June 3, 2013
The 4 worst tax breaks
"Fund managers claim risk-based compensation, which require no financial investment on their part," said Martin Sullivan, chief economist of Tax Analysts.
May 31, 2013
Public comment, 21st century-style
But the 21st century technology might not be as effective as Rostenkowski’s lowly letters. Just ask Clint Stretch, who was a congressional tax staffer in the 80s. He says, now, Congress is too bitterly divided over deficits and taxes on the rich.
May 31, 2013
Doug Shulman’s White House visits reflect expanded IRS role
Politico Pro
“There are a lot of things to talk about,” said Martin Sullivan, the chief economist at Tax Analysts. “The IRS had huge administrative responsibilities with the health care law. It’s a huge administrative issue for the IRS, in terms of personnel and new procedures, … and he would play a major role.”
May 30, 2013
Substantial Minority of Scrutinized EOs Were Not Conservative
The Atlantic, Before It's News, Bloomberg Businessweek, The Daily Beast, Daily Kos, Esquire, The Examiner, FreakOutNation, Free Instinct, Government Executive, the House Ways and Means Committee's June 13 Hearing, The Huffington Post, HuffPost Hill, The Impolitic, The Kansas City Star, The Last Of The Millenniums, McClatchy-Tribune News, The Miami Herald, Mother Jones, NPR, Outside the Beltway, Politico Pro, Progressive Radio Network, Reader Supported News, US News & World Report , The Voting News, Wall of Separation, and Washington Monthly
Martin Sullivan's "Substantial Minority of Scrutinized EOs Were Not Conservative," which analyzes the advocacy organizations approved by the IRS for tax-exempt status, was cited in a multitude of outlets.
May 30, 2013
Has the IRS treated expats like Tea Partiers?
IRS Medic
In his article, “The IRS Is in Big Trouble,” Tax Notes , May 20, 2013, p. 951 , Christopher Bergin stated that the scandal surrounding the treatment of Tea Party applicants for section 501(c)(4) status may be the canary in the coal mine.
May 30, 2013
CBO report on tax incentives could incentivize tax reform foes
Investment News
Although the fact that the tax breaks help the wealthy is not a revelation, the bipartisan CBO report could be a political boon to Democrats, according to Clint Stretch, senior tax policy counsel at Tax Analysts.
May 30, 2013
Privacy Law Conflicts With Fact Finding in Probes of IRS
IRS officials’ invocations of Section 6103 mirror the use of the Fifth Amendment right against self-incrimination, said Joseph Thorndike, a tax historian and contributing editor at Tax Analysts in Falls Church, Virginia.
May 29, 2013
Corporate Interest Deduction Proves Sacred Amid Reformers: Taxes
Bloomberg Businessweek
The deductions totaled $422.7 billion in 2009, according to a December report from Tax Notes. Between 2000 and ’09, non-financial company deductions reached $5.7 trillion and financial firms deducted $2.8 trillion.
May 25, 2013
Paul Krugman: Conservative Movement Allows 'No Room For Independent Thinking'
The Huffington Post
In addition, former President Ronald Reagan, a GOP hero, enacted the largest tax increase in four decades, according to Joseph J. Thorndike, the director of the Tax History Project at Tax Analyst. Reagan was able to obscure the increases though by giving them a different name: “revenue enhancements,” which came from closing loopholes in the tax code.
May 24, 2013
The 'chicken poop' credit and other bad tax breaks
Lee Sheppard and Marty Sullivan were quoted in this article.
May 24, 2013
Apple's "Genius" tax strategy
CNN's Your Money
David Cay Johnston was featured on the show.
May 24, 2013
The IRS has a history of tax-exempt issues
The Washington Post
Tax historian Joseph J. Thorndike [“Why Obama’s IRS scandal echoes Kennedy’s more than Nixon’s,” Outlook, May 19] noted two earlier instances of the Internal Revenue Service’s tax-exempt determinations and rulings being used as political tools: the Kennedy administration’s Ideological Organization Project and the Nixon-era Special Services Staff.
May 23, 2013
Apple tax probe helps drive to build consensus on global regime
Financial Times
Chris Bergin, president and publisher, was quoted in this story.
May 23, 2013
Apple Tax Rate Ignores Profit Shifting Offshore
Apple’s calculation “ignores the issue of profit shifting, which is the central controversy that was the subject of the hearing,” said Martin Sullivan, a former U.S. Treasury Department economist and chief economist at Tax Analysts, a nonprofit organization.
May 23, 2013
Apple is playing by the tax rules set by Congress
The Washington Post
Give me a break. Congress finds fault with Apple for not paying enough taxes? One quote in the May 21 article, from Martin Sullivan, summed things up perfectly: “They’d [Apple] be stupid not to do it. It’s the loopholes in the U.S. tax laws that makes this all possible.”
May 22, 2013
How Apple scores its lower tax bill
That, in turn, lets the subsidiaries enjoy the economic benefits that result from the R&D -- namely the profits from the intellectual property that's created, noted Martin Sullivan, chief economist at the publisher Tax Analysts.
May 21, 2013
Apple Says It Abides by Tax Laws, Loopholes and All
All Things D
As Martin Sullivan, chief economist at nonprofit Tax Analysts, told the Washington Post, “[Apple] would be stupid not to do it. It’s the loopholes in the U.S. tax laws that makes this all possible. All their competitors are doing it.”
May 21, 2013
Unclear Laws May Have Contributed to Tax-Exempt Controversy
NPR's Morning Edition
Joseph Thorndike, who's a contributing editor for Tax Notes magazine, says ambiguity makes it hard for the IRS to determine which organizations deserve tax-exempt status and which do not.
May 21, 2013
Apple and the Idiocy of Taxing Profits
As Martin Sullivan, chief economist at Tax Analysts, has pointed out, these tax breaks especially benefit the manufacturing sector.
May 21, 2013
Who's the Right Watchdog for Nonprofits' Political Activity? | Rules of the Game
Roll Call
Likewise, social welfare advocates probably won’t like tax expert Joseph J. Thorndike’s solution, recently outlined in the Washington Post: eliminate section 501(c)(4) of the tax code altogether. “Encourage nonprofits to forswear political activity,” urged Thorndike, a contributing editor for Tax Notes magazine.
May 20, 2013
Apple's Tim Cook in hot seat as reports detail Apple's tax avoidance
San Jose Mercury News
That may be so, but it's unfair to other American taxpayers who can't exploit that loophole, said Martin Sullivan, chief economist at Tax Analysts, a nonprofit that publishes researches on tax policy.
May 19, 2013
Apple faces grilling over US tax rate
Financial Times
One sign of the effectiveness of Apple’s international tax planning is that the share of profits it reports in the US is lower than the share of its sales, according to Martin Sullivan, chief economist at Tax Analysts, a non-profit tax research group.
May 17, 2013
Scandal, Scandal, Scandal
The Huffington Post
Post by Chris Bergin regarding the IRS.
May 17, 2013
Big Interview with Jeremy Scott
MoneyLife Radio
Jeremy Scott was featured in MoneyLife Radio discussing the IRS scandal.
May 17, 2013
Why You Should Feel Sorry for the IRS
National Journal
“We don’t make it easy for the agency by constantly adding to its responsibility,” says Joseph Thorndike, a tax historian and a contributing editor at Tax Analysts.
May 17, 2013
An ‘unthinkable’ IRS scandal? More like unavoidable.
The Washington Post
Op-ed by Joe Thorndike discussing the IRS scandal.
May 16, 2013
Morning Drive
CBS Radio Los Angeles
Chris Bergin was featured discussing the IRS scandal.
May 16, 2013
What's ahead for the IRS?
“This scandal just adds to the burden,” says Clint Stretch, with the tax policy news service Tax Analysts. “You're frankly despised by a number of people in the political system, and the recipient of enormous broad-based criticism. It’s hard to keep up morale.”
May 15, 2013
Conflicting views aside, business surveys do have value
The News Tribune
As Tax Analysts editor Cara Griffiths writes, rankings “provide valuable information and they get noticed.” By prompting debate, they advance policy development.
May 14, 2013
OPR Targeting Preparers Compensated Through Shared Refunds
IRS Website
Amy Elliot's article was republished on the IRS's website.
May 9, 2013
The shocking truth behind the saddest chart in Congress
The Washington Post
According to tax expert David Cay Johnston, from 2009 to 2011, close to 150 percent of the increased income in this country went to the top 10 percent of earners.
May 9, 2013
Lawmakers go online for grassroots push on tax reform
Clint Stretch, a former congressional tax staffer, said, "Reagan talked about tax reform constantly and it was well received in stump speeches."
May 8, 2013
The Art of Tax Avoidance
Roll Call
Op-ed by Chris Bergin.
May 2, 2013
Apple’s Move Keeps Profit Out of Reach of Taxes
The New York Times
“It is easy to transfer the intellectual property to tax havens at a low price,” said Martin A. Sullivan, the chief economist of Tax Analysts, the publisher of Tax Notes.
May 1, 2013
The Federal Income Tax Turns One-Hundred
The Exchange
Joe Thorndike was featured in New Hampshire Public Radio's The Exchange discussing the 100th year of the income tax..
April 30, 2013
To Satisfy Its Investors, Cash-Rich Apple Borrows Money
The New York Times
“They have been so successful with their tax planning that they’ve created a new problem,” said Martin A. Sullivan, chief economist at Tax Analysts, a publisher of tax information. “They’ve got so much money offshore.”
April 25, 2013
Starbucks Seeking US Tax Breaks
International Business Times
Martin Sullivan, a tax economist and a former Treasury Department official who has testified in hearings for Democrats, said Starbucks' proposal would allow policy to pour in the wrong direction. "In a principled territorial system, all royalties would be subject to tax, because they are deductible in a foreign jurisdiction," he said. "Otherwise that income is not taxed anywhere."
April 25, 2013
Dilemma – The Earned Income Tax Credit
The Huffington Post
Blog post by Chris Bergin.
April 24, 2013
Starbucks, under fire in UK, seeks U.S. tax breaks
Tax economist Martin Sullivan, a former Treasury Department official who has testified in hearings for Democrats, said the Starbucks proposal would move policy in the wrong direction.
April 24, 2013
Is the Oil Industry Really Getting a Sweet Deal on Taxes?
U.S. News & World Report
But despite the disparities in tax rates and profit margins highlighted by the API report, aggregate numbers comparing industries aren't terribly meaningful according to Clint Stretch, senior tax policy counsel at premier tax publisher Tax Analyst.
April 23, 2013
Legislative Analysis: Require Publication of Treasury Manuals
House Fiscal Agency
Two transparency articles by Jennifer Carr and Cara Griffith were cited to in the legislative analysis of a bill proposed in Michigan.
April 16, 2013
Episode 356: The Surprisingly Entertaining History Of The Income Tax
Joseph Thorndike discusses the history of the income tax.
April 16, 2013
Committee on Finance
Tax Notes Today was referenced in Nina Olson's testimony during the Senate Finance Committee's hearing on Tax Fraud and Tax ID Theft.
April 15, 2013
Tax Day quiz: Honest Abe? Tricky Dick? Machine Gun Kelly?
Los Angeles Times
As Joseph Thorndike, a historian and director of the Tax History Project, put it, Tax Day is "something we all share but not something any of us want to do."
April 15, 2013
Morning Drive
CBS Radio Los Angeles
Chris Bergin discusses tax reform.
April 15, 2013
Tax of today has long history on file
The Columbus Dispatch
Joseph Thorndike discusses the history of the income tax.
April 14, 2013
Federal income tax quietly turns 100
USA Today
Joseph Thorndike, research director of the online Tax History Museum, describes it this way: "It seemed unfair that the bulk of national revenue flowed from regressive tariff rates that taxed ordinary Americans at the point of consumption, while the profits of giant enterprises like railroads, sugar refiners, and steel manufacturers went untapped."
April 14, 2013
Taxing times: Behind the Form 1040
CBS' Sunday Morning
"That's sort of the untold story of American history -- the different points at which Americans have supported the tax system, have supported higher taxes for purposes and goals that they believed in," said tax historian Joseph Thorndike. He says we may see ourselves as a nation founded on resistance to taxation, but that's only part of the story.
April 13, 2013
Winners and Losers
Modern Healthcare
"As it stands now, pharma companies can enter into cost-sharing agreements with their own overseas entities and then move assets—including valuable patents—into these subsidiaries. If the government limits the ability to shift profits out of the U.S., Sullivan said, “that would seriously hurt the pharmaceuticals, the biotechs and the medical device manufacturers.”"
April 12, 2013
In Simplifying Tax Code, How Do We Get Back to Fundamental Values?
PBS NewsHour
David Cay Johnston, columnist for Tax Analysts, debates different strategies and whether real tax reform is possible.
April 11, 2013
Help the I.R.S. Do Its Job
The New York Times
David Cay Johnson, columnist for Tax Analysts, opines on secret offshore accounts.
April 10, 2013
For $168 Billion, We Should Get a Better Return
“The short answer is, there have always been preferences,” says Joseph Thorndike, director of the tax history project at Tax Analysts, a publisher in Falls Church, Virginia. “From the start, there was a deduction for interest paid. It was intended to be a business deduction -- a cost of doing business -- but people with mortgages started to deduct interest.”
April 8, 2013
Margaret Thatcher, Conservative Icon, Raised Taxes To Balance The Budget
The Huffington Post
"Reagan also enacted the largest tax increase in four decades, according to Joseph J. Thorndike, the director of the Tax History Project at Tax Analysts. But Reagan obscured the tax increases by calling them a different name: "revenue enhancements" that were achieved by closing loopholes in the tax code."
April 8, 2013
Romney’s IRA Obama Target for Revenue With $3 Million Cap
"Disciplined savers in those plans with higher caps can reach $3 million in savings without unusual investment strategies, said Clint Stretch, senior tax policy counsel at Tax Analysts."
April 5, 2013
Hiding Money in Havens Isn't as Easy as It Used to Be
The Wall Street Journal
Lee Sheppard, an attorney who writes for the journal Tax Notes, said a haven should be located close to the investors it serves and have native speakers of the clients' language, "because people want to visit their money and feel it's safe."
April 5, 2013
The Tax Reform Debate
“The Tax Reform Debate” was part of the three-day Society of American Business Editors and Writers 50th anniversary spring conference, held at George Washington University’s Marvin Center.
April 3, 2013
Hate Filing Your Tax Return? Good
The Huffington Post
Byline by Joseph Thorndike.
April 3, 2013
The extraordinary range of people using offshore hideaways
The Guardian
"A second "great crusade", Goulder writes, began when US authorities took on UBS, forcing the Swiss bank to pay $780m in 2009 to settle allegations that it had helped Americans dodge taxes. David Cameron has now vowed to use his leadership of the G8 to help crack down on tax evasion."
April 2, 2013
Chamber Seeks Corporate Tax Rate Cut With Expanded Breaks
"Marty Sullivan, chief economist at Tax Analysts in Falls Church, Virginia, said the chamber’s comments don’t move the tax debate forward, in part because the group is trying to avoid offending large portions of its membership."
April 2, 2013
Yes, You Have To Pay Taxes On Your Bitcoin Profits
Business Insider
David Stewart was interviewed for this story.
April 1, 2013
A Tale of Two Londons
Vanity Fair
“The British think they do finance well,” says Lee Sheppard, a tax and banking specialist at the U.S. trade publication Tax Analysts. “No. They do the legal stuff well. Most of the big investment banks there are branches of foreign operations. . . . They go there because there is no regulation whatsoever.”
April 1, 2013
Making the World Safe for Philanthropy
The Urban Institute
The Urban Institute includes a paper by Joe Thorndike discussing charitable tax deductions.
March 28, 2013
House Republicans Try to Simplify Small-Business Taxes
The New York Times
“Many professors and academics who study partnership law felt like the whole partnership system was falling apart, because it had become so complicated and not administrable,” said Martin Sullivan, the chief economist for Tax Analysts, the tax news and analysis publisher.
March 28, 2013
Big Business Spars Over Rewriting Tax Code
The Wall Street Journal
Martin Sullivan, chief economist of Tax Analysts, a nonprofit publisher, calculated last year that the members of RATE pay an average effective world-wide tax rate of about 32%. Lowering the statutory tax rate to 25%, as many firms want, would cost as much as $1 trillion over 10 years. Much of that amount would need to be offset by closing loopholes and eliminating deductions.
March 28, 2013
Democrats support for progressivity wanes
The Hill
Byline by Jeremy Scott.
March 27, 2013
Understanding International Tax Havens
NPR's The Diane Rehm Show
"The crisis in Cyprus sheds a light on how investors shelter their wealth. A panel joins Diane to explain how tax havens work and their effect on economies around the world."
March 27, 2013
World's biggest banks to unlock US$160bn of tax credits
"In order to use the DTAs, you have to have taxable income, and at Citi you don't," said Lee Sheppard, a tax lawyer and managing editor at Tax Analysts. "Their balance sheet looks like the European Central Bank right now, with a huge pile of garbage."
March 18, 2013
Big Interview with Joseph Thorndike
Joe Thorndike was interviewed by Chuck Jaffe, a senior columnist for MarketWatch and host of MoneyLife.
March 15, 2013
Uh Oh: Bieber Crosses Line But Not The Law On Lohan Tax Remarks
"Tax Analysts have compiled many of them for the Tax History Project – now, you can leaf through the personal returns of presidents from Nixon to Obama on the internet. And it’s all legal."
March 11, 2013
Tax Analysts’ Tax Notes Magazine Ranked Among the Top 5 Major Tax Journals
Washington & Lee University Law School
Tax Notes was ranked among the top five major tax journals – Florida Tax Review, Tax Law Review, Tax Lawyer, Tax Notes, and Virginia Tax Review – in Washington & Lee University Law School’s 2003 – 2012 tax law review annual combined rankings.
March 11, 2013
Why Every American Should Worry About Bank Record Subpoenas
Shamik Trivedi was referenced in this article.
March 11, 2013
When tax avoidance crosses the line
The Hill
Op-ed by Christopher Bergin. It was also included in The Huffington Post.
March 11, 2013
Overseas Tax Savings for U.S. Drugmakers Under Threat
The article featured comments from Marty Sullivan. This was also picked up by PharmaGossip,, FirstWord Phrama, TaxProf Blog, and The Record.
March 11, 2013
Sen. Rob Portman says hundreds of tax preferences and loopholes have been added since 1986
Martin Sullivan was interviewed on tax preferences and loopholes.
March 8, 2013
History Provides Value-Added Examples
Roll Call
“By resisting a general sales tax so much, they missed the boat on consumption taxes, which the rest of the world used on a bigger welfare state,” said Joseph Thorndike, a historian and columnist for Tax Notes magazine.
March 8, 2013
Door to a Consumption Tax Remains Closed, for Now
Roll Call
“You can cry all day about how you hate the income tax and the corporate tax, but you have to have a substitute,” said Martin Sullivan, a columnist for Tax Notes magazine and former Treasury Department economist.
March 5, 2013
Hearing on Reducing the Deficit by Eliminating Wasteful Spending in the Tax Code
Senate Budget Committee
Tax Notes was referenced in the committee's hearing.
March 5, 2013
Q&A: How FDR Built Today’s Tax System
The Wall Street Journal
Interview with Joe Thorndike regarding his book, Their Fair Share: Taxing the Rich in the Age of FDR.
February 19, 2013
Who are these budget-cutters, Simpson and Bowles?
Interview with Clint Stretch on the sequester.
February 19, 2013
2011 Tax Journal Rankings: NYU #1, Virginia #2, Tax Notes #3
TaxProf Blog
The post includes Washington & Lee's top 25 tax journals ranking, which highlights Tax Notes as third place.
February 17, 2013
Happy Birthday To Income Taxes
NPR featured an interview with Joe Thorndike. This was also picked up by several radio stations including WLRN, NWPR, and WQCS.
February 17, 2013
What to Look for in a Tax Preparer
The Wall Street Journal
Includes an interview with Joe Thorndike.
February 16, 2013
Storm Survivors
The Economist
This special edition cites Lee Sheppard's "Intangibles Migration and Excess Profits."
February 14, 2013
Hearing on Tax Reform and Charitable Contributions
The House Committee on Ways & Means
The House Committee on Ways & Means website references Tax Notes in its February 14 Hearing on Tax Reform and Charitable Contributions. This was also picked up by TaxProf Blog and the Nonprofit Law Prof Blog.
February 13, 2013
Silicon Valley firms shelter assets overseas, avoid billions in U.S. taxes
Center for Investigative Reporting
Former Treasury Department economist Martin Sullivan, an international tax expert, estimated in an interview that Apple avoided at least $2.4 billion in federal taxes in 2011 through its various tax positions, including its leasing of royalties on digital products such as downloaded songs and mobile apps.
February 11, 2013
Google's Schmidt, big stock sale and taxes
The San Francisco Chronicle
"Salaries get taxed when you earn them. Capital gains only get taxed when you sell, and they get taxed at a lower rate. That's a benefit in and of itself, and it's in the law," says Lee Sheppard, a contributing editor with Tax Analysts.
February 9, 2013
This is Hell!
WNUR features an interview with David Cay Johnston
February 5, 2013
Happy Birthday, Modern Tax System: 100 Toasts and Roasts
Before income taxes, the government was mainly getting its money from tariffs and sin taxes on things like alcohol and tobacco, said Joseph Thorndike, director of the Tax History Project at Tax Analysts.
February 3, 2013
Bobby Jindal’s Bold … Make That, Really Bold … Tax Move
The Georgia Public Policy Foundation
David Brunori's "Jindal's Bold Move" was republished by The Georgia Public Policy Foundation.
February 2, 2013
FATCA Intergovernmental Agreement (IGA) Exposed as Bad Deal for ‘Partner’ Countries: by James Jatras
The Isaac Brock Society
Bob Goulder's comments from a May 18, 2011 article in The Center for Public Integrity were featured.
February 1, 2013
When taxes first hit the middle class
CNN Money
The publication features an excerpt from Joe Thorndike's new book Their Fair Share: Taxing the Rich in the Age of FDR.
February 1, 2013
Camp's new tax hurdle: Keeping GOP on board
Politico Pro
Camp “put out the first draft in October 2011, and now, this is January 2013,” said Sullivan. “At this pace, you need to move a little more quickly if you want to get a sweeping tax reform through Congress.”
January 30, 2013
The Income Tax Is Inquisitorial -- Get Over It
The Huffington Post
"Apparently, the Italians have found a way to make their unpopular income tax even more unpopular. In the face of rampant cheating, they've adopted a new enforcement technique. Now, instead of just pawing through paychecks, bank statements and the like, officials will also scrutinize spending habits."
January 23, 2013
No more “Dutch Sandwich”? The Netherlands reviews its role in tax avoidance
Ars Technica
"Everywhere you look, governments are cutting back on spending for teachers, police, fireman—things that the citizenry generally wants more of," Robert Goulder, the editor-in-chief of Tax Analysts' international publications, told Ars.
January 23, 2013
Online Subscription Renewal
This release notes that the IRS intends to renew its subscription with Tax Analysts for another 12 months.
January 22, 2013
Footnotes: Quit Procrastinating Tomorrow; Talking Trash About Your Boss Online; IRS Responds to Preparer Regulation Shutdown
This article references Jeremy Scott's blog post "Phil Mickelson Overreacts to Uptick in Taxes."
January 18, 2013
Tax Notes: New Tax Gap Estimates Show Compliance Largely Unchanged
Wealth Strategies Journal
Eric Kroh's "New Tax Gap Estimates Show Compliance Largely Unchanged" was featured in this article.
January 18, 2013
They are in Your Wallet by way of Your Cell Phone
National Black Chamber of Commerce
The National Black Chamber of Commerce's website includes an article referencing State Tax Notes. This was also picked up by Black Voices of America, and the Philadelphia Tribune.
January 18, 2013
Thought Leadership
The Huffington Post
The publication featured Chris Bergin's "A State of Uncertainty" and Joe Thorndike's "Peggy Noonan and the Beleaguered 1 Percent," which has produced over 250 comments.
January 18, 2013
Tax Advice for the Second Obama Administration
TaxProf Blog
The Pepperdine/Tax Analysts Symposium was highlighted in TaxProf Blog. It was also discussed in WITNESSETH Blog, Tax, Society & Culture, Isaac Brock Society, and Freedom from the tyranny of U.S. citizenship-based taxation for U.S. and dual citizens outside the U.S.
January 17, 2013
Obama tax-increase designs not likely to shrink deficits, debt
The Oklahoman
"In a 2012 paper, Joseph J. Thorndike, director of the Tax History Project at Tax Analysts, noted that the high income tax rates of the 1950s were often offset by favorable capital gains treatment, breaks on dividend income and a very generous depreciation regime."
January 16, 2013
ANR: Deloitte Gets Choosy in China; New Plates for the President; Accounting Firms ‘Prone to Stupidity
Going Concern
David Brunori's blog "Virginia's Gas Tax Reform" was featured in this article.
January 16, 2013
Rewriting U.S. Law Has Consensus While Fix Proves Elusive
“They’ve mucked up the code, and so the more you muck it up, the easier it is to reform it,” said Martin Sullivan, chief economist at Tax Analysts in Falls Church, Virginia.
January 15, 2013
House’s Levin ‘not confident’ Congress gets to tax code reform
The Washington Times
Martin Sullivan, the chief economist at Tax Analysts, said that the nation’s two top parties must find common ground on revenue levels before they can tackle the broader issue of rewriting the nation’s complex tax code.
January 15, 2013
Amazon fighting $234 million tax deficiency in Tax Court: filing
This article credits Tax Analysts for the initial reporting. It was also noted in the Chicago Tribune, Business World, and Wall St. Cheat Sheet.
January 14, 2013
Obama: GOP Holds Nation Hostage on Debt Ceiling
The analysis, by David Cay Johnston, a law professor who previously received the Pulitzer Prize for his coverage of tax policy for The New York Times , finds that “federal deficits will continue at much larger levels than if Congress had done nothing and simply let the temporary George W. Bush income tax cuts end.”
January 13, 2013
People didn't pay taxes before 1913 only half true
We checked in with Joseph Thorndike, director of Tax Analysts’ Tax History Project, who told us that he thought Paul’s statement at the debate was fair. Pointing to the temporary nature of the wartime tax and the four decades that the United States went without an income tax before 1913, Thorndike said his view is that the Civil War-era tax should be a "relatively small caveat" to the statement that there was no federal income tax until 1913.
January 12, 2013
Paying the Price, but Often Deducting It
The New York Times
As Robert W. Wood, a tax lawyer, said in a 2009 Tax Notes article, “The tax deduction for business expenses is broad enough to include most settlements and judgments.”
January 8, 2013
AIG Thanks America, Might Sue; Iran Cheers Hagel Nomination; A Deadly Trap In Colorado
CNN's Erin Burnett Outfront
So, we asked our tax strike team member Martin Sullivan of Tax Analyst what part of the tax legislation is going to have the biggest effect on the average 2012 return. You know, most of these laws are 2013 and 2012. He says the AMT patch, that 30 million people, 30 million of you out there, are going to be saved from the AMT and that is why the IRS had to cause the delay.
January 7, 2013
In Apple’s War on Taxes, Surrender Costs $28 Billion
“As you can see from Apple’s numbers, every year it grows and grows and grows, and it’s getting to be a very unwieldy situation,” says Martin Sullivan, a former Treasury Department economist who is now with the news publisher Tax Analysts. “The good news is, gee we’re really good at tax planning, we’re paying hardly any tax to the IRS and we have high profits for Wall Street. But the bad news is we can’t get the cash without paying the tax, and that’s a big problem, especially if you want to do a domestic acquisition or pay some dividends.”
January 7, 2013
Sales Taxation of Business Purchases: Economist Alan Viard Explains A Tax Policy Distortion
John Spry's Blog
David Brunori was quoted in John Spry's Blog and True North discussing state sales tax.
January 4, 2013
Christopher Bergin interviewed on tax breaks
CBS Radio Los Angeles
Chris Bergin was featured on CBS Radio Los Angeles discussing the tax breaks included in the final tax relief act.
January 4, 2013
Friday Media Roundtable: Protest in Delhi, Al Jazeera on US cable
David Cay Johnston discusses coverage of the last minute deal in the Senate and House to avert automatic spending cuts and tax hikes.
January 3, 2013
Inquiry Into Tech Giants’ Tax Strategies Nears End
The New York Times
Tech companies are able to easily shift “intellectual property, and the profit that goes along with it, to tax havens,” said a former Treasury Department economist, Martin A. Sullivan.
January 2, 2013
1950s Tax Fantasy Is a Republican Nightmare
A second fantasy about the 1950s is that government soaked the rich. Joseph Thorndike and Martin Sullivan in Tax Notes magazine took a look at the tax distribution of the decade. They found that those earning more than $100,000 paid less than 5 percent of the taxes collected in the U.S., a far smaller share than the wealthiest shoulder today.
January 2, 2013
Tax Analysts' publications referenced in Montaq
The outlet highlights State Tax Today in "Tennessee Tax Issue Of The Year And Year In Review" and Tax Notes International in "New Foreign Affiliate ‘Dumping’ Rules Constitute Major Canadian Tax Policy Change."
January 2, 2013
Fed Watch: Thoughts on the Fiscal Deal
Economist's View
Joseph Thorndike's "Is Obama the Worst Legislative Negotiator of the Last Century?" is highlighted in the article.
Press Mentions From Previous Years