The factors guiding recent tax reform efforts are different from those that influenced the debate in 1986, the last time the Internal Revenue Code received a major overhaul. The development of the ...
Given the many levels of taxation (federal, state and local) that most taxpayers are subject to, it is safe to say that tax laws are changing constantly. Some of these changes are minor (changing a ...
Forbes contributors publish independent expert analyses and insights. I write about economic policy for the 21st century. "Don't tax you, don't tax me, tax the guy behind the tree" is one of those ...
© Copyright Agri-Pulse Communications, Inc. ME: Professor, the current tax debate reminds me of your definition for a “fair” tax system--one that shifts the ...
Kimberly Clausing: We need to distinguish between what's temporary and what's permanent. If a business was having losses in earlier years, or if a business had a business model that no longer worked ...
However, the ten principles presented here apply to any tax system, whether national, state, county, or local. Because income taxes are more likely to violate these ten principles than taxes on other ...
TimesMachine is an exclusive benefit for home delivery and digital subscribers. About the Archive This is a digitized version of an article from The Times’s print archive, before the start of online ...
This course is available on the LLM (extended part-time), LLM (full-time) and University of Pennsylvania Law School LLM Visiting Students. This course is available with permission as an outside option ...
Tax rules for the digital economy which are based on the principles of tax good governance can help promote growth and, among other benefits, deliver on the green and digital transitions. On this page ...
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