Tax Law

Recent Posts

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

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

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

Cain's 9-9-9 in 90 Seconds
Posted on 17 Oct 2011 by Martin A. Sullivan

Cain gets rid of the entire current system-income, corporate, payroll, and estate taxes. In its place he would institute three new taxes. His "9% business flat tax" is simply a value-added tax dressed up to look like a corporate tax. His "9... 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

Mitch Daniels Talks VAT
Posted on 12 Nov 2010 by VAT Bastard

Indiana's Republican Governor Mitch Daniels wears leather, rides a Harley-Davidson motorcycle, and once fished discarded quarters out of a toilet bowl so he could pay for a beer. (Okay, not your typical Princeton graduate, but points for originality... Read More

The Hurrier We Go, the Behinder We Get
Posted on 3 Sep 2010 by Peter Miller

It is an article of faith that a Value Added Tax (VAT) is in the deck of cards being played to American taxpayers. It will come sooner or later... It's just a matter of when this hand will be dealt and how it will pan out. As one of our friends at... Read More

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

Herman Cain's 999 Plan: Stepping Stone to a VAT?
Posted on 12 Oct 2011 by VAT Bastard

GOP presidential candidate Herman Cain is promoting fundamental tax reform. Bravo! Somebody needs to do it. Like most ideas designed to appeal to Joe-the-Plumber types, Cain's proposal is charmingly simple yet fundamentally flawed. It's called... 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

Heretic! Apostate! "So-Called" VAT Lover!
Posted on 29 Oct 2010 by Tax Analysts Editorial Staff

Pity the lost soul of Mitch Daniels. Long a paragon of virtue and morality, he has strayed from the True Faith. In a recent speech to conservative bigwigs , Daniels suggested that a value-added tax, coupled with a flat-rate income tax, might be a reasonable... Read More