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February 26, 2015 - 12:46 PM EST
Form 1040: An Unappreciated Work of Art
by Christopher Bergin
You might think I'm crazy, but every tax season reminds me that I think Form 1040 is a thing of beauty. It is a work of art and a brilliant one at that.
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February 26, 2015 - 9:33 AM EST
Hey, It Could Happen! The Optimist’s Case for Tax Reform
by Joseph J. Thorndike
It’s easy to be cynical about tax reform. Politicians tell us that fixing the tax system is imperative and essential. But comprehensive reform is unusual and durable changes rarer still. That’s not exactly a recipe for optimism.
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February 25, 2015 - 12:29 PM EST
The Pinnacle of Secret Law
by Cara Griffith
The free discussion of the operation of the judicial system goes to the very core of the First Amendment. That the Colorado Court of Appeals would seek to shield most of its issued opinions from public view is appalling.
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February 25, 2015 - 8:37 AM EST
Sorry, Folks -- Clothes Should Be Taxable
by David Brunori
A lot of well-meaning politicians would like to exempt clothing from sales tax -- it's a bad idea.
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February 24, 2015 - 8:44 AM EST
Does the United States Really Need a Tax Revolution?
by Jeremy Scott
Those who say that tax reform doesn't go far enough and that the nation needs a revolutionary change are probably overstating the problem.
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February 23, 2015 - 12:58 PM EST
The Tax Reform Supermarket
by Martin A. Sullivan
Dissatisfaction with conventional tax reform proposals means members of Congress and presidential candidates will be shopping for new ideas.
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February 17, 2015 - 9:43 AM EST
Tax Policy Is Really About Our Grandchildren
by Clint Stretch
With all of Congress in their hands, it’s time for the Boehner, McConnell, Ryan, and Hatch tax workshops to produce products worthy of our grandchildren.
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February 5, 2015 - 8:40 AM EST
Smart Tax Reform: Parity for Passthroughs
by Robert Goulder
A recent proposal by David Kautter, partner in charge of McGladrey’s Washington National Tax office and a member of Tax Analysts' Board of Directors, would ensure that the benefits of business-only tax reform would be shared by the 90 percent of U.S. commercial enterprises that do not operate as corporations.
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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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