Tax Analysts®Tax Analysts®

My Subscriptions:
Video Channel

Watch video discussions of tax issues with our experts.

Tax Analysts TV

The Tax Analysts Blog

November 24, 2015 - 7:54 AM EST
Tax Credits Are Easy – And a Loser’s Game for Liberals
by Joseph J. Thorndike
Hilary Clinton’s presidential campaign is still churning out tax proposals at a furious pace. Over the weekend, she proposed a new credit for caretakers—intended, according to her campaign, to “provide support for the millions of families paying for, coordinating, or providing care for aging or disabled family members.”
[Read More]
View all posts by Joseph J. Thorndike
November 18, 2015 - 3:04 PM EST
Business Entities Pay a Lot of State Taxes
by David Brunori
The Council On State Taxation and EY released their 13th annual business tax burden study. The study remains one of the most important publications in the state and local tax world. I have written about it many times.
[Read More]  (1 comment)
View all posts by David Brunori
November 12, 2015 - 12:31 PM EST
Netanyahu's Economic Reforms and the Laffer Curve
by Jeremy Scott
Israeli Prime Minister Benjamin Netanyahu might be best known for his hawkish foreign policy, his confrontational, even alienating demeanor, and his determination to resist Iran and radical Islamist forces at all costs. But what he'd really like to be known for are his economic reforms. At least that was the point he continually made while accepting the American Enterprise Institute's Irving Kristol Award on November 9. Speaking to a largely sympathetic, right-of-center crowd, Netanyahu earned applause when he argued that the Laffer curve worked, and that his 2003 tax cuts had transformed Israel into a market economy and an engine of growth.
[Read More]  (2 comments)
View all posts by Jeremy Scott
November 12, 2015 - 8:49 AM EST
The European Predictability Paradox
by Stuart Gibson
There’s a familiar saying, “It is better to ask for forgiveness afterward than for permission before.” The reasoning is that if you seek permission and it’s denied, and you do it anyway, you have knowingly broken the rules. But if you don’t seek permission and do it, and then find out you shouldn’t have, you just made an innocent mistake – for which you will offer a “sincere” apology.
[Read More]  (1 comment)
View all posts by Stuart Gibson
October 30, 2015 - 8:48 AM EDT
Why Do We Still Have Unpublished Opinions?
by Cara Griffith
Newsflash…it’s 2015, and it might be time to reexamine the idea of unpublished opinions.
[Read More]
View all posts by Cara Griffith
September 21, 2015 - 9:21 AM EDT
Donald Buffett?
by Martin A. Sullivan
Two outspoken billionaires at opposite ends of the political spectrum reach the same conclusion.
[Read More]  (1 comment)
View all posts by Martin A. Sullivan
September 15, 2015 - 3:46 PM EDT
Litigating FATCA: Rand Paul and Financial Privacy
by Robert Goulder
It’s not every day that a U.S. senator, let alone a presidential candidate, sues the government to suspend the enforcement of a federal tax law. Yet that is exactly what Sen. Rand Paul of Kentucky is doing. He is one of seven plaintiffs challenging the constitutionality of the Foreign Account Tax Compliance Act.
[Read More]  (7 comments)
View all posts by Robert Goulder
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.
[Read More]  (9 comments)
View all posts by Christopher Bergin
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.
[Read More]
View all posts by Ajay Gupta
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.
[Read More]
View all posts by Mindy Herzfeld