Benjamin Franklin famously said that nothing is certain in life except for death and taxes. Taxes are so certain, in fact, that people and businesses pay them almost every day without even realizing ...
[I am happy to post this follow-up essay from Professor Rob Natelson]. My July 12 entry provided links to Founding-era sources showing that the Constitution's category of "direct taxes" included ...
Analysis of essential direct tax law features: clarity, competitive rates, and the use of GAAR. Covers corporate tax choices, AIS/TIS compliance, and certainty mechanisms in ...
Cash benefits and tax cuts provided through the ARPA will help lay the groundwork for a rapid economic recovery. The sun rises over the U.S Capitol Building on Election Day, November 3, 2020, in ...
Industrial policy is trending. At a time when few policy ideas win bipartisan support, government subsidies for favored industries are feeling the love from Democrats and even many Republicans. But ...
The IRS is making its free direct file tax program permanent after a successful pilot. The program launched in 12 states and saw 140,000 accepted returns in five weeks. The IRS hopes to expand ...
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