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Blog

September 2, 2015 - 8:48 AM EDT
Messing With the Markets: Using the Tax Laws to Influence Economic Behavior
by David Brunori
I shudder every time I see a state government use the tax law as an incentive for a business to do or not do something. I shudder a lot. States provide these incentives so businesses can create jobs, make investments, locate here, locate there, use specific energy sources, etc., etc. There are thousands of such laws throughout the country. Almost every one is inefficient and ineffective. I am often reminded of Bruce Springsteen's poetic verse in "Atlantic City":
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August 31, 2015 - 1:18 PM EDT
Trump's Lack of Specifics on Tax Is Hardly Unique
by Jeremy Scott
The longer Donald Trump's campaign for the White House continues, the harder it becomes for the billionaire developer to completely avoid mentioning substantive issues. Although Trump is quite skilled at talking a lot and offering only sound bites, even he is starting to have trouble filling all the airtime the media so generously grants him. And that means a few actual tax and budget policy statements are starting to come from Trump. On taxes, he's mentioned simplification, ending the carried interest preference, and repatriation. Of course, he hasn't come up with anything resembling a detailed plan linking all these positions together, but that's hardly exceptional during the campaign's silly season.
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August 27, 2015 - 8:32 AM EDT
When it Comes to Taxes, Americans Are of Two Minds – or Three, or Five or Eight
by Joseph J. Thorndike
I took a look at recent polls on tax policy – and discovered a nation of Donald Trumps.
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August 7, 2015 - 9:20 AM EDT
A Look at Information Sharing Agreements Between the IRS and States
by Cara Griffith
It took nearly a year, but on July 20 the IRS produced over 1,200 pages of documents, including 88 information sharing agreements.
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July 27, 2015 - 12:13 PM EDT
Donald Trump vs. Tax Reform
by Martin A. Sullivan
For commercial real estate the tax benefit provided by like-kind exchanges is "like an IRA account on baseball steroids."
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All blog posts by Martin A. Sullivan
July 24, 2015 - 10:12 AM EDT
Donald Trump Is Contagious!
by Christopher Bergin
I’ve predicted that it will take two years to start a serious discussion of reforming the tax laws and the agency that administers them. After watching Rand Paul’s latest video, I’ve pushed that back a decade.
[Read More]  (9 comments)

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June 5, 2015 - 8:36 AM EDT
Global Tax Harmonization and Other Impossible Things
by Robert Goulder
A group called ICRICT (the Independent Commission for the Reform of International Corporate Taxation) has released a declaration on how to transform the corporate tax from a permissive regime that facilitates double-nontaxation into a durable revenue tool for governments to advance social welfare on a global basis. As you might guess, ICRICT faces a few practical obstacles standing between it and fiscal nirvana.
[Read More]  (6 comments)

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September 19, 2014 - 10:07 AM EDT
Renouncing the Dogma of Surrey’s Infallibility
by Ajay Gupta
Treasury’s export of Stanley Surrey’s arm’s-length standard was perhaps the most successful case of ideological conversion in the arena of international tax policy. Even as the United States inches away from that construct, the OECD clings to it with a zeal befitting a convert. Treasury may very well have to renounce the dogma of Surrey’s infallibility before true reform in the global transfer pricing regime can take place.
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July 11, 2014 - 9:39 AM EDT
International Tax Trending
by Mindy Herzfeld
This week’s international tax highlights include Jean-Claude Juncker’s agenda for EU tax policy, changes in the IRS’ international administration, and continued assertiveness by the U.S. and other governments in pursuing tax evasion while BEPS goes into sleep mode.
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All blog posts by Mindy Herzfeld

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Federal Tax News from TaxAnalysts.com

FEDERAL HEADLINES
For Thursday, September 3, 2015

IRS Corporate Issues Spinoff-Related Ruling in Record Time

Tax Staffers to Know This Fall: Doneski, Dunn

Despite Skepticism, Blumenauer Seeks Action on Marijuana in Fall

Lerner Used Second Personal E-Mail Account

United States and Business Remain Unsure About BEPS

IRS Defeats a Roth IRA/IC-DISC Scheme in Summa Holdings

Subscribers to Expert3 or Tax Notes Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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State Tax News from TaxAnalysts.com

STATE HEADLINES
For Thursday, September 3, 2015

California Federal Court Certifies Class in Uber Worker Classification Suit

Michigan Appeals Court Hears Arguments Challenging Retroactive Compact Repeal

Paper Finds Colorado TABOR Has Distortive Effects

Florida Sales Tax Class Action Suit Against Pizza Hut Proceeds

California Bill to Allow Monetizing Research Tax Credits Nears Passage

Massachusetts AG Advances Ballot Question on Millionaire's Tax

Subscribers to Expert3 or State Tax Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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International Tax News from TaxAnalysts.com

INTERNATIONAL HEADLINES
For Thursday, September 3, 2015

Swiss Considering Limited Assistance on Requests Based on Stolen Data

Cayman Islands Softens Position on Beneficial Ownership Registry

New Zealand Tax Scheme Promoter Seeks to Pay $317 Million Tax Debt at $634 a Week

Honduras Extends Tax Amnesty

Profit Splits and China: Hardly Communist

Chilean Senate Approves Tax Treaties With Austria, U.S.

Subscribers to Expert3 or Worldwide Tax Daily receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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Featured News

September 1, 2015
Candidates Short on How to Pay for Tax Cuts
by Paul C. Barton
While many of the current presidential candidates emphasize tax cuts, ideas on paying for them are often sketchy.

August 17, 2015
Possible White House Candidate Blasts Temporary Tax Incentives
by Paul C. Barton
Lawrence Lessig, another possible Democratic candidate in the 2016 presidential race, says the year-to-year drama in Congress over the fate of the tax extenders, especially the research credit, explains much about what's wrong with American government and politics.

August 10, 2015
Bush Remarks Reassure Norquist; Trump Tries to Pay Little Tax
by William Hoffman and Kat Lucero
Donald Trump claims to be the first candidate in U.S. history to openly say that he tries to pay as little tax as possible.

August 3, 2015
It's Time to Reform Escheatment of Mutual Fund Shares
by Daniel Whipple
Daniel Whipple is a graduate of George Washington University Law School. He is planning to work at a financial services firm in Orange County, California, and will be pursuing an LLM through New York University's Executive Program. This is the first in a series of student papers on state and local tax issues.

July 29, 2015
House Oversight Committee Seeking to Remove IRS Commissioner
by Kat Lucero and Fred Stokeld
Republican members of a House committee investigating the IRS's mishandling of exemption applications called on President Obama July 27 to fire IRS Commissioner John Koskinen for misleading Congress about the missing e-mails of former IRS official Lois Lerner.

July 29, 2015
Senate Appropriators Adopt $10.48 Billion IRS Funding Bill
by Kat Lucero
The Senate Appropriations Committee on July 23 approved legislation that would continue the ongoing budget cuts at the IRS and yet would seek to improve taxpayer services.

July 29, 2015
Michigan Group Pushes Proposal to Pay for Roads With Corporate Tax Increase
by Maria Koklanaris
Following a proposal by Michigan House Democrats to increase the corporate income tax rate by 3 percentage points to pay for transportation improvements, a coalition of union groups went a step further by announcing a petition to push the tax even higher.

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