Tax

Scholar proposes a set of democracy-centered criteria for evaluating tax regulations.

Practitioners and scholars navigate the evolving challenges posed by donor-advised funds.

Scholars argue that implementing a global minimum tax would help solve the tax competition issue.

CIC Services avoided anti-administrative rhetoric while securing the check of judicial review on the IRS.

Cooperative communication between the Internal Revenue Service and taxpayers would improve the comprehensibility of taxation.

As global temperatures rise, Americans will continue to pay the economic costs of climate change.

In overruling a key barrier to states taxing Internet sales, the Court raises questions for future litigation.

Recent legislative process that led to tax changes fell short in terms of key principles of democracy.

Researchers insist that tax return preparers should be required to demonstrate competency.

States reconsider traditional sales tax requirements for e-commerce retailers.

Scholar argues that regulators should try to impose penalties before rule violations can hurt society.

Treasury Department could take action to eliminate taxation of student loan forgiveness.