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September 2, 2014 - 7:45 PM EDT
When Do-Gooder Taxes Don’t Do Good
by Joseph J. Thorndike
I’m no fan of anti-obesity taxes, whether they target soda, candy bars, or any other junk food. They are regressive and arbitrary, not to mention paternalistic and condescending. Supporters have all sorts of genuine good intentions. But ultimately, these taxes are simply an unfair money grab dressed up as a public health initiative
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August 29, 2014 - 9:50 AM EDT
Yep, Son, We Have Met the Enemy
by Ajay Gupta
As the hysteria over homegrown corporate icons leaving for foreign lands grips us, it may be sobering to think back to the time when we worried instead about foreign money gobbling up national landmarks, such as New York City’s Rockefeller Center.
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August 28, 2014 - 8:27 AM EDT
Is the Dormant Commerce Clause in Jeopardy?
by Cara Griffith
A case pending before the U.S. Supreme Court that has yet to grab the attention of the mainstream media is Maryland State Comptroller of Treasury v. Wynne. It’s a state tax case that is interesting because it could significantly change the scope of the dormant commerce clause.
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August 27, 2014 - 8:44 AM EDT
Repealing the Bad Franchise Tax is a Good Idea
by David Brunori
Eighteen states still impose a franchise tax; they shouldn’t.
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August 25, 2014 - 12:54 PM EDT
Fracking Taxes Help States Now, but What About the Future?
by Jeremy Scott
As bad as the federal budget picture looked during the Great Recession, the fiscal climate in the states was worse. The federal government used stimulus spending to prevent many states from having to make sharp cuts in services because of steep declines in sales, income, and corporate tax revenues. However, the state fiscal picture is looking much better. For the third year in a row, state tax revenues increased, according to the National Conference of State Legislatures. While things might be looking up for states, there are causes for concern because much of the increase in some states is driven by energy taxation, related to a boom in the fracking industry that won't last forever.
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August 7, 2014 - 2:34 PM EDT
Beware the Individual Income Tax Inversion
by Christopher Bergin
When the individual income tax system comes crashing down around us all, the “tragedy” that is corporate inversions will prove to be chump change.
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August 4, 2014 - 2:16 PM EDT
Don’t Count on Tax Reform to Stop Inversions
by Martin A. Sullivan
There is too much blind faith in the ability of tax reform to stop inversions.
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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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April 29, 2014 - 9:00 AM EDT
Dreams of Tax Reform
by Clint Stretch
At the risk of revealing too much of my sentimental side, I have to admit that I’m a huge Patsy Cline fan. So I recently found myself at the small but carefully curated Museum of the Shenandoah Valley in Winchester, Va., which is holding a special exhibit on Patsy’s life and career.
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