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September 17, 2014 - 3:52 PM EDT
Single Sales Factor May Be Inevitable, but Is It Fair?
by Cara Griffith
The rise of single sales factor apportionment is interesting. But if state officials are truly concerned about making their state more attractive to businesses, perhaps they should consider retaining (or returning to) the three-factor apportionment method and focus on a less burdensome corporate tax system.
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September 17, 2014 - 12:26 PM EDT
Fairness and the Reality of State Tax Systems
by David Brunori
WalletHub conducted a survey that found most people think state and local tax systems are unfair -- but are they?
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September 15, 2014 - 9:55 AM EDT
REIT Conversions: Good for Wall Street. Not Good for America.
by Martin A. Sullivan
If the R and E in REIT stood for research and experimentation -- that is, if tax-favored entities were doing science and developing new technology -- tax privileges might be justified. But what policy justification is there for subsidizing commercial real estate?
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September 12, 2014 - 9:01 AM EDT
Burning the Inversions Fuse at Both Ends
by Ajay Gupta
U.S. investment bankers working for a U.K. pharmaceuticals giant facing a hostile takeover by a New York City-based conglomerate, approached officials in Washington. And within weeks, the country was debating “economic patriotism.” Irony so delicious you could eat it with a spoon.
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September 11, 2014 - 1:24 PM EDT
The Church of Corporate Inversions
by Christopher Bergin
I never thought I’d miss stories about Lois Lerner. But if we are going to talk about fairness in our tax system and raising enough revenue to support the people’s government, dealing with the increasingly dysfunctional IRS is just one of the problems we face that are far more important than corporate inversions.
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September 11, 2014 - 9:40 AM EDT
The Corporate Income Tax Has Always Been About Power
by Joseph J. Thorndike
The inversion wave has produced more than earnest intentions and (so far) empty promises. It’s also sparked a debate about the future of the corporate tax itself.
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August 25, 2014 - 12:54 PM EDT
Fracking Taxes Help States Now, but What About the Future?
by Jeremy Scott
As bad as the federal budget picture looked during the Great Recession, the fiscal climate in the states was worse. The federal government used stimulus spending to prevent many states from having to make sharp cuts in services because of steep declines in sales, income, and corporate tax revenues. However, the state fiscal picture is looking much better. For the third year in a row, state tax revenues increased, according to the National Conference of State Legislatures. While things might be looking up for states, there are causes for concern because much of the increase in some states is driven by energy taxation, related to a boom in the fracking industry that won't last forever.
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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.
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April 29, 2014 - 9:00 AM EDT
Dreams of Tax Reform
by Clint Stretch
At the risk of revealing too much of my sentimental side, I have to admit that I’m a huge Patsy Cline fan. So I recently found myself at the small but carefully curated Museum of the Shenandoah Valley in Winchester, Va., which is holding a special exhibit on Patsy’s life and career.
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