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October 20, 2014 - 12:46 PM EDT
A Double Bias Against Infrastructure
by Martin A. Sullivan
Current budgetary treatment works against capital spending by government.
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October 16, 2014 - 3:08 PM EDT
Early Results Are In: Inversions Aren’t Going Away
by Robert Goulder
We've now had ample time to absorb the new regulations aimed at making corporate inversions less attractive. So are they is it working? Have prospective invertors abandoned their tax minimization strategies?
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October 15, 2014 - 8:15 AM EDT
Schooling the Governors
by David Brunori
The Cato Institute issues a report card to state governors on their fiscal performance; you may not agree with the grading but you should read the report.
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October 14, 2014 - 9:10 AM EDT
Forget Privacy -- It's Time to Tax Miles, Not Gas
by Joseph J. Thorndike
The gas tax has had a pretty good run. But it was built for a different age, when electricity was for light bulbs, not Lamborghinis.
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October 8, 2014 - 12:33 PM EDT
Is the Maryland Tax Court Hiding Its Opinions?
by Cara Griffith
Despite the potential benefits of having an independent tax tribunal, the Maryland Tax Court is providing a disservice to taxpayers in how it retains – or doesn’t retain – its records.
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October 7, 2014 - 9:31 AM EDT
Will the EU Commission Crack Down on Irish Tax Deals?
by Jeremy Scott
The European Commission is on the offensive about possible illegal state aid. In June it announced that it was investigating deals between Ireland and Apple and between Fiat and Luxembourg. On September 30 the commission released two letters outlining portions of its case against both countries.
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September 25, 2014 - 2:15 PM EDT
The Hobgoblin of Little Minds
by Christopher Bergin
The Obama Administration has been working feverishly all summer to create a scary new Halloween character for this year: the corporate tax inversion.
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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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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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