Policymakers should more carefully consider the challenges to implementing a carbon tax.
Scholars argue that implementing a global minimum tax would help solve the tax competition issue.
The Internal Revenue Service suffers from pandemic delays, staffing shortages, and high expectations.
Cooperative communication between the Internal Revenue Service and taxpayers would improve the comprehensibility of taxation.
A recent report highlights funding gaps for infrastructure and potential fixes.
U.S. regulators should model the medical device classification process on recent tax reform.
Despite attacks from conservatives, guidance documents help agencies and regulated firms comply with the law.
Recent legislative process that led to tax changes fell short in terms of key principles of democracy.
A regulation that provides a benefit in excess of a cost while helping the disadvantaged subsets of society should be seen as doubly wise.
Law and economics professor examines how to tax fringe benefits most efficiently.
As court strikes down IRS tax preparer regulations, a scholar argues for a legislative fix.
New research claims benefits of inversions often outweigh costs.