Tax Law

Recent Posts

A Benchmark for Socialist Tax Rates
Posted on 15 Mar 2012 by Robert Goulder

You've heard it a thousand times. President Obama wants to continue the Bush-era tax cuts for households with taxable incomes under $250,000 a year, while allowing those cuts to expire for wealthier taxpayers. Were that to occur, the 33% bracket... Read More

President Romney's Tax Reform
Posted on 18 Sep 2012 by Martin A. Sullivan

If elected president, Mitt Romney will have to make some adjustments to his tax plan. For now he is saying that he wants to lower rates across the board by 20 percent and entirely offset the cost by scaling back tax expenditures unrelated to investment... 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

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

Does America Need A Two-Page Tax Code?
Posted on 27 Mar 2012 by Allison Christians

Emphatically, no. I just absolutely disagree with Fareed Zakaria on this , as I do with anyone who thinks that the measure of a tax system is the shortness of its tax code. We live in a complex and intricate world, in which transacting involves complex... Read More