Tax Analysts Blog

Dec 3, 2015
Every experienced trial lawyer knows the saying, “When the facts are against you, pound on the law. When the law is against you, pound on the facts. When both are against you, pound on the table.” Microsoft recently devoted substantial time, effort, and expense to litigate a challenge to a set of...
Dec 1, 2015
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Nothing is certain in Washington, of course, but it appears that congressional leaders are on the verge of a major deal that would at least partially relieve the annual burden of passing so-called tax extenders. A massive proposal that would permanently extend the research credit, the expanded EITC...
Nov 24, 2015
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Hilary Clinton's presidential campaign is still churning out tax proposals at a furious pace. Over the weekend, she proposed a new credit for caretakers—intended, according to her campaign, to “provide support for the millions of families paying for, coordinating, or providing care for aging or...
Nov 18, 2015
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The Council On State Taxation and EY released their 13th annual business tax burden study. The study remains one of the most important publications in the state and local tax world. I have written about it many times. The study's initial release, more than a decade ago, was a stroke of genius. Corp...
Nov 12, 2015
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Israeli Prime Minister Benjamin Netanyahu might be best known for his hawkish foreign policy, his confrontational, even alienating demeanor, and his determination to resist Iran and radical Islamist forces at all costs. But what he'd really like to be known for are his economic reforms. At least th...
Nov 12, 2015
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There's a familiar saying, “It is better to ask for forgiveness afterward than for permission before.” The reasoning is that if you seek permission and it's denied, and you do it anyway, you have knowingly broken the rules. But if you don't seek permission and do it, and then find out you shou...
Nov 11, 2015
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There are a lot of nonsensical things about state taxation. For example, public finance experts say we should impose sales tax on services (we don't). Those experts say we should never subject business purchases to sales tax (we do). We also shouldn't use excise taxes for general fund spending, hav...
Nov 5, 2015
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It might be the 10-year anniversary of President George W. Bush's President's Advisory Panel on Federal Tax Reform issuing its final report, but there is a more recent tax policy anniversary coming up. On November 10, 2010, President Obama's National Commission on Fiscal Responsibility and Reform (...
Nov 4, 2015
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The House Republican attempt to impeach IRS Commissioner John Koskinen is one of the most unseemly developments of the Lois Lerner affair. Unseemly is probably not a strong enough word to describe the partisan effort to remove a sitting commissioner. It is just wrong. I say that without any particu...
Oct 30, 2015
Newsflash…it's 2015, and it might be time to reexamine the idea of unpublished opinions. For many years, having an opinion go unpublished meant that it was literally hidden from lawyers because it was not published in an official reporter. Now unpublished opinions readily appear in online databa...