December 19, 2011
State legislatures can easily circumvent special rules that are designed to limit tax increases because the term "tax increase" has no meaningful content, scholars David Gamage and Darien Shanske argue in the inaugural issue of "Academic Perspectives on SALT," a new column in the weekly magazine State Tax Notes.
December 13, 2011
Apple Reports a High Tax Rate But Pays Low Taxes: Study Highlights Impact of Repatriation Tax Holiday and Transfer Pricing Rules on Apple's Tax Liability
With Congress considering a second repatriation tax "holiday" for U.S. multinational corporations, lawmakers might want to consider a recent study by Tax Analysts' contributing editor Martin A. Sullivan showing how tech giant Apple used the 2004 holiday and transfer pricing rules to significantly reduce its U.S. tax liability for 2000-09.
December 7, 2011
Christopher Bergin, Federal Tax Expert, Issues Statement on the Potential Expiration of the Payroll Tax Cut
In a statement this week, President Barack Obama urged Congress to act quickly to extend the payroll tax cut set to expire at the end of the year, warning that failure to do so will cause a tax increase for millions of hardworking Americans trying to get back on their feet. Economists estimate that the average American family will see a tax increase of more than $1,000 per year if the payroll tax cut is not extended.
December 5, 2011
State Tax Notes, a weekly magazine of the non-profit Tax Analysts, announced today that it has chosen Joe Crosby, until recently a top official with the Council On State Taxation, as its 2011 "Person of the Year" for his influential work in the field of state taxation.
November 28, 2011
Tax Analysts, a non-partisan, non-profit provider of tax analysis and news, announced today the release of Corporate Tax Reform: Taxing Profits in the 21st Century by Martin Sullivan, an economist and contributing editor for Tax Analysts' publications. Corporate Tax Reform: Taxing Profits in the 21st Century is a readable, non-partisan, citizen's guide to the current controversy over corporate tax reform.
October 18, 2011
Tax reform requires presidential leadership, an empowered Treasury secretary, enthusiastic chairs of congressional taxwriting committees, and a "zealot" to push it, former Sen. Bill Bradley told Tax Notes for its special issue this week to mark the 25th anniversary of the last major reform.
October 13, 2011
Too many taxpayers and tax collectors "impugn the underlying motives of the folks on the other side," Idaho's former deputy attorney general argued in the inaugural edition of "SALT Shakers," a new column in State Tax Notes.
September 28, 2011
Tax Analysts, the nonprofit publisher of Tax Notes and many other print and online products on tax policy and administration, announced today that its Board of Directors has elected Lawrence B. Gibbs and John L. Buckley as members, effective immediately.
September 26, 2011
Tax Analysts, the nonprofit provider of federal, state, and international tax news and analysis, announced its launch today of a new column, Above the Fray, written by new contributor Stewart Karlinsky.
June 6, 2011
Tax Analysts, the nonprofit provider of federal, state, and international tax news and analysis, announced its launch today of a new column, Taxes for a Civilized Society, written by new contributor Diane Lim Rogers.
May 17, 2011
Tax Analysts, the nonprofit publisher of Tax Notes and many other print and online products on tax policy and administration, announced today that it now offers an interactive e-book with the entire Internal Revenue Code and regulations that it will update quarterly.
May 16, 2011
Tax Analysts, the nonprofit provider of federal, state, and international tax news and analysis, announced its launch today of a new column, No Apologies, written by new contributor Caroline L. Harris.
February 28, 2011
"The VAT is probably the ideal tax from a conservative point of view," Bruce Bartlett, the Treasury Department’s former deputy assistant secretary for economic policy and a leading conservative columnist and author, writes in The VAT Reader, Tax Analysts' free new book on value added taxes.
January 3, 2011
"The substantial reduction in marginal income tax rates compared with 1980 and indexing the tax brackets get the gold medal for tax policy in the last few decades," Michael Boskin, who chaired President George H.W. Bush's Council of Economic Advisors, writes in a new Tax Analysts e-book, Forty Years of Change, One Constant: Tax Analysts.