Tax

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.

It’s Time to Cut the Hidden Climate Tax

It’s Time to Cut the Hidden Climate Tax

As global temperatures rise, Americans will continue to pay the economic costs of climate change.

The Implications of the Supreme Court’s Wayfair Decision

The Implications of the Supreme Court’s Wayfair Decision

In overruling a key barrier to states taxing Internet sales, the Court raises questions for future litigation.

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.

The Case for Regulating Tax Return Preparers

The Case for Regulating Tax Return Preparers

Researchers insist that tax return preparers should be required to demonstrate competency.

Navigating Sales Taxes in Online Markets

Navigating Sales Taxes in Online Markets

States reconsider traditional sales tax requirements for e-commerce retailers.

The Case for Regulating Before Harms Occur

The Case for Regulating Before Harms Occur

Scholar argues that regulators should try to impose penalties before rule violations can hurt society.

Removing the Tax Consequences of Student Loan Discharge

Removing the Tax Consequences of Student Loan Discharge

Treasury Department could take action to eliminate taxation of student loan forgiveness.

Improving the Tax Whistleblower Program

Improving the Tax Whistleblower Program

GAO report recommends a faster claims process and protection against employer retaliation.

Applying Tobacco Tax Lessons to Sugary Drinks

Applying Tobacco Tax Lessons to Sugary Drinks

Scholar says price minimums and prohibitions on discounts must accompany sugary beverage taxes.

Taxing Fringe Benefits

Taxing Fringe Benefits

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

Corporate Inversions May Be on the Rise

Corporate Inversions May Be on the Rise

New research claims benefits of inversions often outweigh costs.