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March 3, 2015 - 1:40 PM EST
Time to Retire Income Tax Reform?
by Clint Stretch
Last week, my colleagues Marty Sullivan and Jeremy Scott wrote long blog posts on tax reform. Marty expanded the menu of possibilities and Jeremy wondered if we are asking the right questions about spending. I have a more direct approach to income tax reform: Stop talking about it.
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All blog posts by Clint Stretch
March 3, 2015 - 9:19 AM EST
Jeb Bush, Grover Norquist, and the Decline of the Pledge
by Jeremy Scott
On March 1 the spokeswoman for former Florida governor and 2016 Republican presidential hopeful Jeb Bush said that Bush would not sign Grover Norquist's antitax pledge. Norquist subsequently tweeted that those who didn't sign the pledge almost always raised taxes when pushed by "spenders." Does Bush's refusal signal that the antitax pledge, which as recently as 2010 seemed enshrined as a third rail of Republican politics, is losing relevance?
[Read More]  (2 comments)

All blog posts by Jeremy Scott
March 2, 2015 - 12:41 PM EST
High Hopes for Highway Funding: A Bridge to Nowhere
by Martin A. Sullivan
Congress is talking a lot about long-term solutions to our infrastructure funding problem, but will likely only do another short-term patch.
[Read More]  (1 comment)

All blog posts by Martin A. Sullivan
February 26, 2015 - 12:46 PM EST
Form 1040: An Unappreciated Work of Art
by Christopher Bergin
You might think I'm crazy, but every tax season reminds me that I think Form 1040 is a thing of beauty. It is a work of art and a brilliant one at that.
[Read More]  (5 comments)

All blog posts by Christopher Bergin
February 26, 2015 - 9:33 AM EST
Hey, It Could Happen! The Optimist’s Case for Tax Reform
by Joseph J. Thorndike
It’s easy to be cynical about tax reform. Politicians tell us that fixing the tax system is imperative and essential. But comprehensive reform is unusual and durable changes rarer still. That’s not exactly a recipe for optimism.
[Read More]  (1 comment)

All blog posts by Joseph J. Thorndike
February 25, 2015 - 12:29 PM EST
The Pinnacle of Secret Law
by Cara Griffith
The free discussion of the operation of the judicial system goes to the very core of the First Amendment. That the Colorado Court of Appeals would seek to shield most of its issued opinions from public view is appalling.
[Read More]  (5 comments)

All blog posts by Cara Griffith
February 25, 2015 - 8:37 AM EST
Sorry, Folks -- Clothes Should Be Taxable
by David Brunori
A lot of well-meaning politicians would like to exempt clothing from sales tax -- it's a bad idea.
[Read More]  (10 comments)

All blog posts by David Brunori
February 5, 2015 - 8:40 AM EST
Smart Tax Reform: Parity for Passthroughs
by Robert Goulder
A recent proposal by David Kautter, partner in charge of McGladrey’s Washington National Tax office and a member of Tax Analysts' Board of Directors, would ensure that the benefits of business-only tax reform would be shared by the 90 percent of U.S. commercial enterprises that do not operate as corporations.
[Read More]  (5 comments)

All blog posts by Robert Goulder
September 19, 2014 - 10:07 AM EDT
Renouncing the Dogma of Surrey’s Infallibility
by Ajay Gupta
Treasury’s export of Stanley Surrey’s arm’s-length standard was perhaps the most successful case of ideological conversion in the arena of international tax policy. Even as the United States inches away from that construct, the OECD clings to it with a zeal befitting a convert. Treasury may very well have to renounce the dogma of Surrey’s infallibility before true reform in the global transfer pricing regime can take place.
[Read More]

All blog posts by Ajay Gupta
July 11, 2014 - 9:39 AM EDT
International Tax Trending
by Mindy Herzfeld
This week’s international tax highlights include Jean-Claude Juncker’s agenda for EU tax policy, changes in the IRS’ international administration, and continued assertiveness by the U.S. and other governments in pursuing tax evasion while BEPS goes into sleep mode.
[Read More]

All blog posts by Mindy Herzfeld

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Federal Tax News from

For Wednesday, March 4, 2015

Ryan and Other House Chairs Unveil ACA Alternative

IRS Will Work With Decreased Funding, Koskinen Says

Hatch Says Tax Fairness Is Goal of Tax Reform

IRS Developing Additional ACA Information Reporting Guidance

Treasury Proposes 21st Century Updates to Bingo and Slots Regs

Supreme Court Holds TIA Is Not a Bar in DMA Case

Subscribers to Expert3 or Tax Notes Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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State Tax News from

For Wednesday, March 4, 2015

Kennedy's Concurrence in DMA Calls for Reconsideration of Quill

U.S. Senators to Reintroduce the Marketplace Fairness Act This Week

Pennsylvania Governor Proposes Corporate Tax Cuts and Combined Reporting

MTC Contracts With Economist Who Drafted U.S. Transfer Pricing Regs

Alabama Proposed Rule Would Expand Taxation of Digital Streaming Services

Study: 'Sin Taxes' Change Behavior Little, Tax the Poor a Lot

Subscribers to Expert3 or State Tax Today receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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International Tax News from

For Wednesday, March 4, 2015

Switzerland Signs First Joint AEOI Declaration With Australia

Brazil Opens Tax Investigation of HSBC Clients

Russia Clarifies Deductibility of Corporate Expenses

Moscow Outlines Tax Filing Requirements for Foreign Legal Entities

Serbia Sets Arm's-Length Interest Rates for Related-Party Loans

Commission Approves Peruvian Tax Incentives for R&D

Subscribers to Expert3 or Worldwide Tax Daily receive access to the full content for these articles plus many more on a daily basis. Our automated system can send you summary e-mails with links to the full content.
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Featured News

March 3, 2015
Senate Finance Democrats Recommend Financial Products Changes
by Senate Finance Committee Democratic staff
Lawmakers could reduce tax avoidance through the use of financial products by changing the treatment of collars, wash sales, derivatives, constructive ownership rules, basket options, and nonqualified deferred compensation, according to a report from the Senate Finance Committee Democratic staff.

March 3, 2015
Finance Democrats Outline Tax Avoidance Strategies, Solutions
by William R. Davis
The Senate Finance Committee Democratic staff will release a report March 3 outlining several tax avoidance strategies using financial products that it estimates will cost billions of dollars in lost tax revenue over the next decade and proposed solutions to eliminate those strategies.

March 3, 2015
From Mexico With Love: How Sony Got Millions in Incentives to Rewrite 007 Film
by Brian Bardwell
E-mails from Sony Pictures Entertainment show that the eye-popping budget on an upcoming James Bond film left the studio vulnerable to foreign demands for changes to the film script in exchange for incentives that went beyond the Mexican federal government's statutory offerings.

February 24, 2015
Cardin's VAT Bill: Driving Debate or Another Back-Seat Attempt?
by William R. Davis
The latest attempt at a consumption tax in the U.S. is the Progressive Consumption Tax Act of 2014, introduced by Senate Finance Committee member Benjamin L. Cardin, D-Md., in the waning days of the 113th Congress, and economists and other tax experts disagree over its potential role in driving the reform debate.

February 24, 2015
John Samuels Addresses Inversions and Tax Reform
by John M. Samuels
John M. Samuels provides an expanded version of his opening remarks at a conference on corporate inversions and tax policy sponsored by the International Tax Policy Forum and the Urban Brookings Tax Policy Center on January 23.

February 18, 2015
Groundhog Day: Waking Up to the Online Sales Tax Issue -- Again
by Billy Hamilton
In the State Tax Merry-Go-Round, Billy Hamilton celebrates Groundhog Day by resetting the debate over the taxation of online sales; he says that with the federal Marketplace Fairness Act of 2013 all but dead and a new bill drawing criticism, states are in for a long wait before Congress settles the matter.

February 18, 2015
London Mayor to Relinquish U.S. Citizenship
by Teri Sprackland
Less than a month after reaching a tax settlement with the IRS, London Mayor Boris Johnson has announced his intent to renounce his American citizenship.

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Video Channel

Watch Tax Analysts' video featuring a conversation with Lawrence B. Gibbs, former IRS Commissioner and a member of the law firm Miller & Chevalier, in which he discusses the current state of the IRS and its challenges.

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Watch Tax Analysts' video examining how some businesses are effectively audit proof. Read the supplementary article here.

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Watch the video of our conference on the taxpayer bill of rights.

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Watch Marty Sullivan's interview on C-SPAN discussing tax avoidance.

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