Tax Law

Recent Posts

Busting Myths About Rich People's Taxes
Posted on 18 Apr 2012 by Martin A. Sullivan

There are good reasons for the government to keep its hand out of the pockets of the wealthy. For example -- and this will be a shocker to most liberals out there -- it is a basic tenet of tax economics that an efficient system should eliminate all taxes... Read More

The Fate of Tax Reform Depends on the Tea Party
Posted on 11 Jan 2011 by Martin A. Sullivan

A new day is dawning, and on Capitol Hill, conservatives must make a choice. Will they follow the easy path of politics as usual, or will they practice what they preach and adhere to their core principles? The high-profile controversy over earmarks in... Read More

A Time Bomb of a Tax Code
Posted on 7 Apr 2012 by Christopher Bergin

There's a lot of serious news out there - tragedy, health care, a nuclear Iran. It seems the news of the day roars at us. But if you turn down the sound, you can hear it: tick, tick, tick. What is it, you say? It's the federal tax system... Read More

Obama's Corporate Minimum Tax
Posted on 5 Mar 2012 by Robert Goulder

President Obama has given us his framework for corporate tax reform . There's much talk about his proposed minimum tax on offshore profits. The framework is thin on details, but we're able to provide the following preview of how the tax might... Read More

Will Developed Countries Learn to Tax?
Posted on 6 Mar 2012 by Allison Christians

In 1963, Nicholas Kaldor published a paper in Foreign Affairs about the ongoing fiscal problems of poor countries, entitled " Will Underdeveloped Countries Learn to Tax? " It turns out Kaldor should have aimed this advice at his own country... Read More

A Grown-Up Conversation About Corporate Tax
Posted on 27 Feb 2012 by Martin A. Sullivan

Nothing is more fun for liberals than to catch a big multinational abusing U.S. tax laws. Google, Cisco, General Electric, and Apple -- to name a few -- now have public relations problems because the press has put a spotlight on their use of offshore... Read More

Corporate Tax Transparency
Posted on 12 Apr 2012 by Allison Christians

The activist-led movement to increase multinational tax disclosure is proving to be a full-employment program for natural resource industry lobbyists. The money and energy available for fighting against transparency seems limitless. We have seen the effects... Read More

Obama's Rate Cut: How Low Can You Go?
Posted on 23 Feb 2012 by Robert Goulder

President Obama's newly released 'framework' for corporate tax reform envisions a significant rate cut for U.S. firms. You can read the details at the President's Framework for Business Tax Reform . His basic idea is to lower the statutory... Read More

Tax Reform Goals Differ for Corporate Coalitions
Posted on 19 Mar 2012 by Martin A. Sullivan

When it comes to taxes, corporate America is divided into two parts. First, there are companies that pay full freight. Their effective tax rates are close to the statutory 35 percent rate. They tend to be low-tech and labor-intensive, and -- most of all... Read More

  • Blog Post: The Fate of Tax Reform Depends on the Tea Party

    A new day is dawning, and on Capitol Hill, conservatives must make a choice. Will they follow the easy path of politics as usual, or will they practice what they preach and adhere to their core principles? The high-profile controversy over earmarks in appropriations bills is a prime example of this struggle...