Add to ORKGA proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation. If enacted, the proposal generates basis discontinuities across borders but enhances state revenue and may prove attractive to many states. The article reviews how states seek to enhance revenues and considers issues of cross-border taxation and the fundamental right to travel
Using tax expenditures, the federal government can deploy economic incentives to alter our choices i...
We offer no predictions about the next year in tax, but we will offer what we hope will happen — if ...
Recent legal and economic changes—not to mention the rise in telecommuting caused by COVID--have rai...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
Recently enacted federal tax reform expands the standard deduction while limiting the deduction for ...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
This essay analyzed how U.S. state tax laws should treat the repatriation income generated by the 20...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
States and localities offer businesses an enormous amount of tax incentives to locate within their j...
The case of South Dakota v. Wayfair opened the door for states to tax remote sellers who did not hav...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
New York State replaced its estate tax and repealed its gift tax. This Article will trace the histo...
With the maximum rate of federal income tax at 39.6 percent, the Medicare surtax on investment incom...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
Using tax expenditures, the federal government can deploy economic incentives to alter our choices i...
We offer no predictions about the next year in tax, but we will offer what we hope will happen — if ...
Recent legal and economic changes—not to mention the rise in telecommuting caused by COVID--have rai...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
A proposal decouples NY from federal tax computations to tax billionaires on unrealized appreciation...
Recently enacted federal tax reform expands the standard deduction while limiting the deduction for ...
This article reviews some federal and state constitutional law challenges to tax legislation in the ...
This essay analyzed how U.S. state tax laws should treat the repatriation income generated by the 20...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
States and localities offer businesses an enormous amount of tax incentives to locate within their j...
The case of South Dakota v. Wayfair opened the door for states to tax remote sellers who did not hav...
A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax ru...
New York State replaced its estate tax and repealed its gift tax. This Article will trace the histo...
With the maximum rate of federal income tax at 39.6 percent, the Medicare surtax on investment incom...
The state retail sales tax in America can be likened to an illegitimate child that was not wanted bu...
Using tax expenditures, the federal government can deploy economic incentives to alter our choices i...
We offer no predictions about the next year in tax, but we will offer what we hope will happen — if ...
Recent legal and economic changes—not to mention the rise in telecommuting caused by COVID--have rai...