We offer no predictions about the next year in tax, but we will offer what we hope will happen — if not next year, then soon. To paraphrase Chief Justice John Roberts, we hope that when it comes to the taxation of multinational corporations in particular, states will act more like the “separate and independent sovereigns” that they are. often rely on volatile revenue sources. More stable tax bases, like the sales tax and the property tax bases, are riddled with design flaws, from the sales tax base not including services and intangibles to the property tax failing to provide substantial, and automatic, circuit breakers. The corporate tax continues to yield less as corporations earn mor
In 2022, as a key component of the Inflation Reduction Act, Congress enacted a new corporate alterna...
The international tax regime is almost a century old, and it is showing its age. In recent decades, ...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
We offer no predictions about the next year in tax, but we will offer what we hope will happen — if ...
It has been no secret that the tax code was headed for a big shakeup in 2017. Both presidential cand...
In this presentation, David Sjoquist discusses the future of state taxes during the Public Finance a...
The state tax field is experiencing a renaissance of sorts. The Supreme court has displayed a renewe...
Lowering the corporate income tax rate and moving to a territorial system are important to maintain ...
Welcome to our first issue of 'Australian Tax Review' for 2020. A lot has changed since our fourth i...
If we want to narrow the North-South divide that threatens our world, some limits on tax competition...
According to the OECD, "base erosion constitutes a serious risk to tax revenues, tax sovereignty and...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
The federal government should be providing states and localities with hundreds of billions of dollar...
Minimum corporate taxation is the second Pillar of the reforms of international corporate taxation. ...
Corporate tax reform has been a controversial issue in the U.S. for several years, particularly as U...
In 2022, as a key component of the Inflation Reduction Act, Congress enacted a new corporate alterna...
The international tax regime is almost a century old, and it is showing its age. In recent decades, ...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
We offer no predictions about the next year in tax, but we will offer what we hope will happen — if ...
It has been no secret that the tax code was headed for a big shakeup in 2017. Both presidential cand...
In this presentation, David Sjoquist discusses the future of state taxes during the Public Finance a...
The state tax field is experiencing a renaissance of sorts. The Supreme court has displayed a renewe...
Lowering the corporate income tax rate and moving to a territorial system are important to maintain ...
Welcome to our first issue of 'Australian Tax Review' for 2020. A lot has changed since our fourth i...
If we want to narrow the North-South divide that threatens our world, some limits on tax competition...
According to the OECD, "base erosion constitutes a serious risk to tax revenues, tax sovereignty and...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
The federal government should be providing states and localities with hundreds of billions of dollar...
Minimum corporate taxation is the second Pillar of the reforms of international corporate taxation. ...
Corporate tax reform has been a controversial issue in the U.S. for several years, particularly as U...
In 2022, as a key component of the Inflation Reduction Act, Congress enacted a new corporate alterna...
The international tax regime is almost a century old, and it is showing its age. In recent decades, ...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
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