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July 30, 2014 - 11:53 AM EDT
Access to Public Records Isn’t a Fundamental Right – But It Should Be
by Cara Griffith
Arkansas bills its Freedom of Information Act as “one of the most comprehensive and strongest open-records and open-meetings laws in the United States.” One would think that if that were true, the state would provide out-of-state journalists with the same information it provides in-state journalists.
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July 30, 2014 - 9:14 AM EDT
Lawyers Whining About Taxes
by David Brunori
Republican Bruce Rauner is challenging Illinois Gov. Pat Quinn (D) in this fall's gubernatorial election. One of Rauner’s big ideas is tax reform. In a nutshell, he wants to cut personal income taxes, freeze property taxes, and expand the sales tax to cover 31 services -- including those provided by lawyers.
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July 29, 2014 - 8:01 AM EDT
Hedge Fund 'Basket' Options and the Second Hundred Years’ War
by Jeremy Scott
As illustrated in a letter by Henry Morgenthau in 1937, very little has changed in the fight between taxpayers trying to minimize their tax burdens and a government trying to protect the tax base.
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July 28, 2014 - 12:47 PM EDT
A Bipartisan Approach to Stopping Corporate Expatriations
by Martin A. Sullivan
In the past, Democrats and Republicans have supported proposals to prevent corporations that invert from stripping profits out of the United States. There is good reason to believe that bipartisanship on this issue will continue to prevail.
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July 25, 2014 - 11:10 AM EDT
The Corporate Income Tax Will Never Be ‘Fixed.’ And That’s OK.
by Joseph J. Thorndike
It’s popular, in some circles, to suggest eliminating the corporate income tax. Usually, the argument flows from worries about American competitiveness. Eliminate the corporate tax, and corporations around the world will flock to our shores.
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July 24, 2014 - 12:32 PM EDT
Inversion Diversion
by Christopher Bergin
There’s a lot more wrong with the tax system than corporate inversions. But that’s not the point. With all that’s going on in the world, when President Obama jumps on the anti-inversion bandwagon, it will give the official seal of approval to inversions as this summer’s red herring.
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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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