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July 1, 2015 - 11:37 AM EDT
Texas Comptroller Improves Transparency of Administrative Decisions
by Cara Griffith
On June 1, 2015, Texas adopted several new practices regarding comptroller decisions that will improve the transparency of the state’s tax system by making decisions from hearings before the State Office of Administrative Hearings more accessible.
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July 1, 2015 - 8:13 AM EDT
Lessons on How Not to Run Your Government
by David Brunori
Three Republican governors illustrate all of what is wrong with government.
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June 30, 2015 - 12:01 PM EDT
Jeb Bush Takes a Page From Richard Nixon by Disclosing Personal Tax Returns
by Joseph J. Thorndike
Jeb Bush is poised to take the lead in this year’s race for most transparent candidate, and will release 33 years of personal tax returns on his campaign website this afternoon. It’s a bold move – and a shrewd one. As Richard Nixon discovered 63 years ago, financial disclosure can be embarrassing but it’s also good politics.
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June 26, 2015 - 9:51 AM EDT
Why We Just Sued the IRS – Again
by Christopher Bergin
The IRS better start understanding the need for it to embrace transparency before it becomes a shell of itself.
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June 22, 2015 - 12:03 PM EDT
Supreme Court Could Create $353 Billion Deficit Problem
by Jeremy Scott
The wait continues for the Supreme Court's decision in King v. Burwell -- the Court did not release the opinion on June 22. If the Court decides in favor of King -- basically making residents of 34 states ineligible for healthcare credits -- that will gut President Obama's healthcare reform effort, essentially leaving lawmakers with the choice to either fix or repeal the Affordable Care Act.
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June 8, 2015 - 2:49 PM EDT
Patent Box: Good Intentions Gone Bad
by Martin A. Sullivan
Patents boxes are the hot new thing on Capitol Hill. But there are far simpler and more effective ways of using the tax code to promote technology.
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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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