Tax Law

Recent Posts

The Flat Tax is a VAT . . . in 90 Seconds
Posted on 4 Nov 2011 by Martin A. Sullivan

Republicans despise the value-added tax. But the flat tax they admire so much is nothing more than a value-added tax split into two parts. A value-added tax is a tax collected from business. The tax base is the difference between business receipts minus... 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

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

  • Blog Post: The Flat Tax is a VAT . . . in 90 Seconds

    Republicans despise the value-added tax. But the flat tax they admire so much is nothing more than a value-added tax split into two parts. A value-added tax is a tax collected from business. The tax base is the difference between business receipts minus purchases from other businesses. There is no deduction...
  • Blog Post: A Grown-Up Conversation About Corporate Tax

    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 tax havens. The tax dodging is disgraceful. The worst...
  • Blog Post: Does America Need A Two-Page Tax Code?

    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 relationships involving the allocation of risks...