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