Tax Analysts Blog

Oct 29, 2015
I first met Pascal Saint-Amans, director of the OECD's Centre for Tax Policy and Administration, last fall, when he visited the Virginia offices of Tax Analysts. I had just taken the helm as editor of Tax Notes Internationaland was in the midst of a major paradigm shift. For 30 years I had worked...
Oct 28, 2015
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At first glance, Paul Ryan had a lot in common with his predecessor as House Ways and Means chair. Like Dave Camp, Ryan said he was very serious about moving a tax reform package. Like Camp, Ryan promised to make the tough choices for a revenue-neutral package that would make the United States more...
Oct 28, 2015
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Have you ever noticed that rich people sometimes spend their time trying to make life harder for poor folks? Billionaire investment mogul Thomas Steyer is one of them. As a billionaire, he is, well, really rich. In the past, he has funded efforts to impose regressive taxes on energy. Now he is fund...
Oct 22, 2015
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For fans of taxing soda, Mexico is the object lesson. Last year, the country imposed a stiff new tax on sugary drinks. And according to the early data, it's working: The 10 percent tax seems to have cut soda consumption by about 6 percent. You'd think results like that would embolden Mexican lawm...

Oct 21, 2015
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I spend a lot of time criticizing bad state tax policy. And my writings are usually imbued with negativity. Not today. There is a proposed regulation in Iowa (ARC 2178C) that should give hope to those who care about the principles of sound tax policy. It would expand the number of purchases that ar...
Oct 14, 2015
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The Democrats held their first debate last night, and despite some attempts by the challengers to make it interesting, it mostly was a chance for front-runner Hillary Clinton to reestablish her brand and fight off the narrative that she was a sinking ship. The media is already in love with Hillary...
Oct 14, 2015
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I must confess I've never been big on tattling, particularly when the tattlers have something to gain financially. There is a lot of that going on in the state tax world these days. I'm talking about qui tam lawsuits, of course. Most Americans don't know much about them. Indeed, a lot of legislatur...
Oct 8, 2015
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Education funding is complicated. In the past year, New York, Kansas, Texas, Colorado, and very recently, Washington state have struggled with paying for education. On August 13 the Washington Supreme Court ordered the state to pay $100,000 per day in sanctions for its failure to produce a plan to...
Oct 7, 2015
Recently, North Carolina enacted significant tax changes. Some of them were very good. A few were awful. On the good side, the state lowered the personal income tax rate from 5.75 percent to 5.49 percent. Lowering rates is usually good for the economy and for the people paying taxes. I believe tha...
Oct 5, 2015
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The “Cadillac” tax – Obamacare's signature albatross – was never a good idea. Sure, it was good policy, as more than 100 economists pointed out last week. But it was always bad politics. And when it comes to building durable social programs, politics matter. There are good reasons to like the...