Tax

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

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

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

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

Improving the Tax Whistleblower Program

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

Applying Tobacco Tax Lessons to Sugary Drinks

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

Taxing Fringe Benefits

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

Corporate Inversions May Be on the Rise

New research claims benefits of inversions often outweigh costs.

Congress Considers Regulating Tax Preparers

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

The Case for Performance-Based Regulation of Food and Beverage Retailers

An alternative regulatory approach could entice business to create a healthier American diet.

Plastic Bag Regulations Gain Momentum, Face Criticism

Many jurisdictions have adopted or are considering controversial laws that restrict single-use plastic bags.

No Country for Large Profits: G20 Endorses Plan to Update Tax Rules

OECD plan lays out new rules for addressing corporate tax avoidance.