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August 27, 2014 - 8:44 AM EDT
Repealing the Bad Franchise Tax is a Good Idea
by David Brunori
Eighteen states still impose a franchise tax; they shouldn’t.
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August 26, 2014 - 7:37 PM EDT
Warren Buffett Is a Tax Avoider. Good for Him.
by Joseph J. Thorndike
Burger King is going to have it Tim Hortons’ way, and Warren Buffett will be their server today – or at least their financier.
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August 25, 2014 - 12:54 PM EDT
Fracking Taxes Help States Now, but What About the Future?
by Jeremy Scott
As bad as the federal budget picture looked during the Great Recession, the fiscal climate in the states was worse. The federal government used stimulus spending to prevent many states from having to make sharp cuts in services because of steep declines in sales, income, and corporate tax revenues. However, the state fiscal picture is looking much better. For the third year in a row, state tax revenues increased, according to the National Conference of State Legislatures. While things might be looking up for states, there are causes for concern because much of the increase in some states is driven by energy taxation, related to a boom in the fracking industry that won't last forever.
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August 22, 2014 - 10:25 AM EDT
Carbon Taxes and the White Man’s Burden
by Ajay Gupta
In July 2012 Australia became the first national jurisdiction to explicitly tax carbon emissions. Last month Australia achieved another first when it became the first national jurisdiction to repeal a tax on carbon emissions. That decision brought in its wake distress and apprehension. Joining “disheartened scientists and advocates of strong action to control greenhouse gas emissions,” the New York Times editorial board bitterly condemned what it called “Australia’s Retreat on Emissions.”
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August 20, 2014 - 1:44 PM EDT
Was Oregon’s Tax Incentive Deal With Intel Unnecessary?
by Cara Griffith
The tax incentive deal reached between Oregon and Intel Corp. has made headlines for the past week. But did Oregon need to make the deal?
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August 7, 2014 - 2:34 PM EDT
Beware the Individual Income Tax Inversion
by Christopher Bergin
When the individual income tax system comes crashing down around us all, the “tragedy” that is corporate inversions will prove to be chump change.
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August 4, 2014 - 2:16 PM EDT
Don’t Count on Tax Reform to Stop Inversions
by Martin A. Sullivan
There is too much blind faith in the ability of tax reform to stop inversions.
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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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