Raising Questions About a Carbon Tax
Policymakers should more carefully consider the challenges to implementing a carbon tax.
Tax Tax Revolution
Scholars argue that implementing a global minimum tax would help solve the tax competition issue.
Is the IRS Ready for Tax Season?
The Internal Revenue Service suffers from pandemic delays, staffing shortages, and high expectations.
The Tax Law System is Only Incomprehensible to Some
Cooperative communication between the Internal Revenue Service and taxpayers would improve the comprehensibility of taxation.
Fixing the Shortfall in Highway Infrastructure Funding
A recent report highlights funding gaps for infrastructure and potential fixes.
FDA Reform Needs to Look More Like Tax Reform
U.S. regulators should model the medical device classification process on recent tax reform.
The Guidance Racket
Despite attacks from conservatives, guidance documents help agencies and regulated firms comply with the law.
Tax Overhaul Process Retreated from Democracy
Recent legislative process that led to tax changes fell short in terms of key principles of democracy.
It Takes “Alternative Math” to Claim That Redistribution Is Futile
A regulation that provides a benefit in excess of a cost while helping the disadvantaged subsets of society should be seen as doubly wise.
Taxing Fringe Benefits
Law and economics professor examines how to tax fringe benefits most efficiently.
The Need for Federal Oversight of Tax Preparers
As court strikes down IRS tax preparer regulations, a scholar argues for a legislative fix.
Corporate Inversions May Be on the Rise
New research claims benefits of inversions often outweigh costs.