Tax law

Netflix’s $5.8 Billion Breakup Fee

Netflix’s $5.8 Billion Breakup Fee

Breakup fees should be taxed as ordinary expenses to encourage market activity.

Conserving the Conservation Tax Break

Conserving the Conservation Tax Break

A tax break for charitable donations of land needs updating to achieve its purpose of cost-effective conservation.

Regulating Compliance Robots

Regulating Compliance Robots

Sometimes tax compliance robots follow the law, but sometimes they break it.