Tax Regulation

The Tax Law System is Only Incomprehensible to Some

The Tax Law System is Only Incomprehensible to Some

Cooperative communication between the Internal Revenue Service and taxpayers would improve the comprehensibility of taxation.

Fixing the Shortfall in Highway Infrastructure Funding

Fixing the Shortfall in Highway Infrastructure Funding

A recent report highlights funding gaps for infrastructure and potential fixes.

FDA Reform Needs to Look More Like Tax Reform

FDA Reform Needs to Look More Like Tax Reform

U.S. regulators should model the medical device classification process on recent tax reform.

The Guidance Racket

The Guidance Racket

Despite attacks from conservatives, guidance documents help agencies and regulated firms comply with the law.

Tax Overhaul Process Retreated from Democracy

Tax Overhaul Process Retreated from Democracy

Recent legislative process that led to tax changes fell short in terms of key principles of democracy.

It Takes “Alternative Math” to Claim That Redistribution Is Futile

It Takes “Alternative Math” to Claim That Redistribution Is Futile

A regulation that provides a benefit in excess of a cost while helping the disadvantaged subsets of society should be seen as doubly wise.

Taxing Fringe Benefits

Taxing Fringe Benefits

Law and economics professor examines how to tax fringe benefits most efficiently.

The Need for Federal Oversight of Tax Preparers

The Need for Federal Oversight of Tax Preparers

As court strikes down IRS tax preparer regulations, a scholar argues for a legislative fix.

Corporate Inversions May Be on the Rise

Corporate Inversions May Be on the Rise

New research claims benefits of inversions often outweigh costs.

Congress Considers Regulating Tax Preparers

Congress Considers Regulating Tax Preparers

After federal court blocks IRS rule, Democrats urge new legislation on tax preparation.