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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 26, 2015 - 8:36 AM EDT
Why Exactly Are We Taxing Guns?
by David Brunori
Earlier this month, the Seattle City Council enacted an unusual excise tax on guns and ammunition. I say unusual because attempts to regulate firearms through taxation are usually taken up by the federal or state governments. The Seattle council passed a measure that imposes a $25 tax on firearms and a 5-cent-per-round tax on ammunition. Those are pretty steep levies.
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August 17, 2015 - 12:43 PM EDT
Lessig Is Probably Wrong About Extenders
by Jeremy Scott
Does the quest for campaign financing really explain why Congress can't ever seem to make progress on permanent tax extenders?
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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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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.
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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.
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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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