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April 24, 2014 - 11:36 AM EDT
The IRS and the Tax System: Integrity and Fairness for Whom?
by Christopher Bergin
There are many people who no doubt would like to harm the IRS. Some of that comes with the territory –- after all, most taxpayers dislike the tax collector. But right now, the one hurting the IRS the most is the IRS itself. In the latest bonehead maneuver from the IRS, the Treasury Inspector General for Tax Administration issued a report this week that revealed that agency employees with conduct and tax compliance problems received bonuses and awards.
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April 23, 2014 - 11:32 AM EDT
Solving the ‘Problem’ of Remote Sales
by Cara Griffith
The Marketplace Fairness Act allows states to require remote sellers to collect and remit sales tax even if they have no physical presence in the taxing state. But if a consumer private reporting system could be a workable alternative to the MFA, it is certainly worthy of debate.
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April 22, 2014 - 5:38 PM EDT
It’s Good to Be the (Ex) President. But It Wasn’t Always.
by Joseph J. Thorndike
The life of a former president wasn’t always cushy. Until 1959, retiring chief executives got precisely nothing in the way of retirement benefits: no Secret Service protection, no administrative support, and certainly no money.
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April 21, 2014 - 12:51 PM EDT
The Misleading Debate About the Corporate Income Tax
by Jeremy Scott
The federal government relies less and less on the corporate income tax with each passing year. As corporate tax receipts fall, some policymakers (including the president) have looked to plug holes in international tax rules, arguing that multinationals are taking advantage of leaky transfer pricing rules to legally lower their tax burden. Others have proposed scrapping the corporate tax and replacing it with a consumption tax or something similar. But a recent study argues that focusing on corporate tax revenues misses the point and that overall, federal taxes on businesses have not fallen that much.
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April 9, 2014 - 9:53 AM EDT
I'll Raise a Glass to Lower Booze Taxes
by David Brunori
The Kentucky governor just signed a bill (HB 445) giving a big tax break to bourbon producers. The measure will allow distilleries to take a nonrefundable corporate or individual income tax credit against the amount of barrel taxes paid.
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March 11, 2014 - 1:37 PM EDT
10 Reasons Voters Should Think Before Deciding About Camp’s Tax Reforms
by Clint Stretch
Tax reform is a decidedly mixed bag of the good, the bad, and the inevitable. Of course, what is good or bad is a matter of opinion, not fact. Here’s my list of things I think voters should reflect on before they make up their minds on the tax reform proposals from House Ways and Means Committee Chair Dave Camp, R-Mich.
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March 10, 2014 - 1:30 PM EDT
If the Camp Tax Reform Bill Won’t Pass, Why Is It So Important?
by Martin A. Sullivan
Gridlock in Congress and lack of leadership from the White House means major tax reform like that proposed by House Ways and Means Committee Chair Dave Camp has little chance of passing before 2017. Nevertheless, Camp's tax reform draft is the most important document on U.S. tax policy in three decades.
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